Last week, the U.S. District Court for the District of Columbia granted summary judgment in favor of the Internal Revenue Service and against the Family Trust of Massachusetts, Inc. (FTM) (Family Trust of Massachusetts, Inc. v. United States, Civil Action No. 11-00680 (Sept. 24, 2012)). FTM served as trustee for over 300 elderly and disabled individuals who took part in a pooled-asset special needs trust program. In 2005, FTM applied to the IRS for a determination that FTM was a tax
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