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 Service, Treasury Regulations, 26 C.F.R. Ch. 1 Subchapter F § 301.7701-3

Classification of certain business entities

1.3. Internal Revenue Service, Treasury Regulations, 26 C.F.R. Ch. 1 Subchapter F § 301.7701-4 Trusts

1.4. Internal Revenue Code Section 671

Trust income, deductions and credits attributable to grantors and others as substantial owners

1.5. Internal Revenue Bulletin: 2006-22 Rev. Proc. 2006-24 Release Date: May 30, 2006

Procedure to be followed in obtaining a prompt determination of the estate's tax liability

1.6. Revenue Procedure 94-45, 1994-2 C.B. 684

Appendix 2: Checklists to Establish and Manage a Liquidation/Litigation Trust

2.1 Checklist A: Getting Started: Key Areas of Initial Inquiry

2.2 Checklist B: Verification of Key Terms in the Trust Agreement

2.3 Checklist C: Establishing the Trust

2.4 Checklist D: Key Items for the Opening Days of the Trust

2.5 Checklist E: Verification of Assets and Liabilities...