-
Proposed regulations address estate tax inclusion of graduated retained interests in trusts. On April 30, 2009, the Internal Revenue Service issued proposed regulations (NPRM REG-119532-08) that provide the method for determining the portion of a trust that's includible in a deceased grantor's gross estate under Internal Revenue Code Section 2036 if the grantor held a graduated retained interest in the trust.
These proposed regs address comments responding to
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
