Section 54 Estate Tax
| Library | Trust and Estate Legislation 2012 |
Most fundamentally, trustees must avoid inadvertently including the trust in the settlor/trustee’s gross estate for estate tax purposes. The various dangers have been discussed above in some detail; in this section, it is necessary only to reiterate the two basic arenas of concern:
1. Is a decanting the exercise of a general power of appointment such that the power would...
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