PLR 200944002

IRS declines to rule whether a self-settled asset protection trust is subject to IRC Section 2036 estate inclusion, leaving such trusts vulnerable In PLR 200944002 (Oct. 30, 2009), the taxpayer created an irrevocable trust for the benefit of himself, his spouse and his descendants. Under applicable state law, the trust wouldn't be reachable by the taxpayer's creditors as the trust was a self-settled