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…)
No-rule list updated for private foundation self-dealing The IRS updated its no-rule list to include certain self-dealing transactions. (more…)
Trusts’ merger does not trigger distributions or GST tax In IRS Letter Ruling 202215015 released April 15, 2022, the IRS...
Trust’s modification does not lose its GST tax-exempt status In IRS Letter Ruling 202206008 released Feb. 11, 2022, the IRS...
Trust division preserves assets’ basis, other tax attributes In IRS Letter Ruling 202133005 released Aug. 20, 2021, the IRS ruled...
Late allocation to CRUT allowed In IRS Letter Ruling 202134005 released Aug. 27, 2021, the taxpayer requested an extension of...