Beneficiaries of trusts may be taxed: on amounts received as distributions; on less than actual amounts received; on distribution amounts not yet received; and when not receiving certain distribution amounts. They may not be taxed at all even if they’re actually receiving distributions. With this array of situations, let’s begin the analysis with reviewing and defining certain trust structures.
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]
0 comments
Hide comments