Appendix Contents

• Jurisdiction: United States

Appendix Contents

The appendices are located on the accompanying USB drive. They are designed to be interactive, with jump links providing easy access to the contents. In addition, they are searchable. Appendix contents should be saved locally from the accompanying USB drive, as repeated use may wear down the drive. The following pages identify the contents of the appendices.

Appendix 1: IRS Guides on Grantor Trusts

1.1. IRS Letter Ruling Number: 201230014, Release Date: 7/27/2012

Classification of a trust as a liquidating trust under § 301.7701-4(d) of the Procedure and Administration Regulations

1.2. Internal Revenue...