Under IRS regulations, the decedent's estate must terminate within four years of the date of death, so as to minimize income-shifting techniques.

Name: Under IRS regulations, the decedent's estate must terminate within four years of the date of death, so as to minimize income-shifting techniques.
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IRS regulations do not mandate that an estate must terminate within four years of the date of death. The duration of estate administration can vary based on the complexity of the estate and other factors.

Under IRS Regulations, the Decedent's Estate Must Terminate Within Four