Arbitration is now covered by new rules of procedure under which the rules of evidence do not apply and the arbitrator may adopt any fair and convenient method of procedure.

现在仲裁也有了新的程序规则，其中规定不适用证据规则、仲裁员可以适用一切公平和便利的程序方式。

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Notice 2011-66 explains how these executors can opt out of the estate tax, and Revenue Procedure 2011-41 explains the special tax rules that apply to assets when executors opt out of the estate tax.

FORBES: Tax Deadlines For 2010 Deaths? IRS Finally Issues Guidance