NRS 163.570: Powers of trustee concerning gifts made by surviving spouse of decedent.

A trustee may:

1. Join with a decedent’s surviving spouse or the personal representative of the decedent’s estate in the execution and filing of a joint income tax return for any period before the decedent’s death for which the decedent had not filed an income tax or gift tax return on gifts made by the spouse;

2. Consent to treat such gifts as having been made one-half by the decedent for any period before the decedent’s death; and

3. Pay such taxes thereon as are chargeable to the decedent.