"HI MIKE:

Thanks for your time on the phone today.

Decedent's real property was subject to a reverse
mortgage.

The loan balance at date of death, april 2005,
includes accrued interest costs.

The property was sold june 2005 and the
reverse mortgage loan balance paid
by "non-spouse" Beneficiary. No
"706" required.

Who get the accrued interest deduction?

The final form 1040 of the decedent or
the 1040 of the "non-spouse"
Beneficiary?

Thanks for your Committee help,

Martin Glatt"