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
All access premium subscription
Please Log in if you are currently a Trusts & Estates subscriber.
If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.
Questions about your account or how to access content?
Contact: [email protected]
