What are the requirements and procedures for trust filing as an estate under sec. 645, and how can one ensure that the process maintains the necessary level of trust?

To file a trust as an estate under sec. 645, the trust must meet certain requirements such as having a valid election by the trustee and beneficiaries. The procedures involve submitting the necessary forms and documents to the IRS. To ensure the process maintains the necessary level of trust, it is important to follow all guidelines and requirements set forth by the IRS and seek professional advice if needed.