| Autor: |
Shenkman, Martin M., Matak, Joy |
| Předmět: |
|
| Zdroj: |
Trusts & Estates; Jul/Aug2024, Vol. 163 Issue 7/8, p13-15, 3p |
| Abstrakt: |
The article discusses the potential implications of the Chief Counsel Advice memorandum 202352018 (CCA) issued by the U.S. Internal Revenue Service (IRS) for grantor trust modifications. Topics explored include the structure and role of grantor trusts in estate planning, the gift tax consequences that would be imposed on a trust modification according to the CCA, and the need to add tax reimbursement clauses in trust agreements. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
|
