Which of the following are correct regarding an estate that takes a lengthy period to be settled? Multiple select question. The estate must file a tax return if assets held by the decedent at the date of death exceed $600. The estate is viewed as a taxable entity. Beneficiaries may need to pay enough cash into the estate to satisfy the federal income taxes due. A tax return is due by the 15th day of the fourth month following the close of the estate's taxable year