Alternate value date

[Guest Bernard F]

1.Is alternate value the same as

date of death value on jointly held property,

POD Accts, and IRA's with named individuals as beneficiaries?

2. which alternate value for 401(k) is used where estate is named beneficiary?

a.the same as date of death; or,

b.the value on the date account is transferred to estate, if within 6 months of death; or,

c.the value on date six months after death.