Through 2009, about 12% of all Federal section 6166 elections filed were for estates of New York resident decedents (the proportion for estates of decedents dying from 2011 forward might be about the same). Many of the New York estates making 6166 elections also elect a parallel New York section 6166 election. The computational elements of the New York 6166 election generally follow those of the Federal 6166 election; i.e., the anniversary dates, method of computing the 6166(b)(6) adjusted gross estate, installment period, and type of 6166 election are the same as for the Federal election.