I have a related question.  My sole shareholder left his estate to his spouse.  It seems the new shareholder needs to elect the Sub S treatment, but I am not sure how to do that.  Do you just use 2553 and show the new shareholder as electing?  Also, do I elect for the estate (she is executor) as well as the new (spouse) shareholder.  It is coming up on 2 and a half months since date of death.