### Question
Can you define what involuntary conversion means?


### Answer
**Involuntary conversion** is defined as the following in *26 U.S.C. § 2032A*:

> a compulsory or involuntary conversion within the meaning of section 1033

#### Citation:
  - *26 U.S.C. § 2032A*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART III-GROSS ESTATE**

