U.S. planning for existing foreign non-grantor trusts
Planning for an existing foreign non-grantor trust that has one or more U.S. beneficiaries presents complex challenges for trustees and professional advisors. Merely understanding the relevant U.S. tax and reporting rules is daunting enough. But, trustees and advisors must proceed further and incorporate these difficult rules into the overall fiduciary decision-making process on appropriate investment and distributional policies for the trust.1 While abundant literature exists on the details ...
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