Related links
26 CFR 1.641(b)-3 - Termination of estates and trusts.
Further, a trust will be considered as terminated when all the assets have been distributed except for a reasonable amount which is set aside in good faith for
Learn more
Part 6 Revocable Trusts
Revocable Trusts. 75-7-604 Capacity of settlor of revocable trust. The capacity required to create, amend, revoke, or add property to a revocable trust,
Learn more
The CPAs Guide to Financial and Estate Planning - Vol 3
1 Revenue Procedure 2019-44, (November 6, 2019). 2 IRC Section 2032A(a)(3). 3 In general, trust property is deemed to have passed to a qualified heir to the
Learn more