Recent private rulings highlight different ways to create an eligible S-corporation grantor trust
Article Abstract:
The author discusses the tax treatment of transfers of S corporation stock to grantor trusts for tax and estate planning purposes. IRS guidance and the relative merits of using this planning method are included in the discussion.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2000
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Think forward when drafting a QTIP trust
Article Abstract:
The author discusses IRS Revenue Ruling 199908033 which is used as an example of the importance of planning and careful drafting of QTIP (qualified terminable interest property) trusts.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2000
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Marital cooperation is a signficant estate planning aid
Article Abstract:
The author examines a method set forth in IRS Letter Ruling 200022031 under which married couples can reduce and defer transfer taxes by using nonqualified disclaimers.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2000
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