In Private Letter Ruling 201409001 (Feb. 28, 2014), the Internal Revenue Service released a decision regarding four issues surrounding savings bonds that were transferred to a trust. A decedent and her husband bought paper U.S. Series I bonds. One bond was registered to the decedent and one of three other individuals (A, B or C). The other bond was registered to A and the decedent, B or C. On a subsequent date, the bonds were re-registered in the name of a trust (the ...

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