The IRS announced that a public hearing on proposed estate-tax regulations has been scheduled for June 27.  The proposed regulations, REG–127923–15 (Mar. 21, 2015), require that the tax basis of assets received from a decedent to be consistent with the basis reported on the estate tax return.  The regulations also require an executor to report “after-discovered or omitted property” on a federal estate tax return before the period of limitations expires or the final value will be zero (the so-called “zero-basis rule”).