For those who have used installment payment of federal estate tax to defer tax payment over 177 months after death, a major concern is avoiding acceleration of the deferred tax and loss of the four percent interest rate on the first $345,800 of tax less the unified credit. For farm and ranch estates using the deferred payment option, post-death planning is needed to avoid acceleration.
Harl, Neil E.
"Avoiding Acceleration of Installment Payment of Federal Estate Tax,"
Agricultural Law Digest: Vol. 2
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol2/iss7/1