Treasury Department and the IRS issued Notice 2016-19, extending the deadline for statements reporting estate basis consistency from February 29 to March 31.  The notice states that proposed regulations will be issued shortly addressing the requirements of section 6035, and that executors and other persons required to file a return under section 6018 should wait for the issuance of the proposed regulations to prepare the statements required by section 6035(a)(1) and (a)(2).