Recent developments in estate planning: Other Developments
No-rule list updated for private foundation self-dealing The IRS updated its no-rule list to include certain self-dealing transactions. (more…)
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Recent developments in estate planning: Trust 3
Mar 24, 2023
Trusts’ merger does not trigger distributions or GST tax In IRS Letter Ruling 202215015 released April 15, 2022, the IRS...
Recent developments in estate planning – Trusts 2
Mar 22, 2023
Trust’s modification does not lose its GST tax-exempt status In IRS Letter Ruling 202206008 released Feb. 11, 2022, the IRS...
Recent developments in estate planning – Trusts 1
Mar 20, 2023
Trust division preserves assets’ basis, other tax attributes In IRS Letter Ruling 202133005 released Aug. 20, 2021, the IRS ruled...
Recent developments in estate planning – Generation-skipping transfer tax 2
Mar 17, 2023
Late allocation to CRUT allowed In IRS Letter Ruling 202134005 released Aug. 27, 2021, the taxpayer requested an extension of...
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