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Trust Distributions Internal Revenue Service Grantors

Rivkin Radler LLP

The Holidays – A Time for Family, Reflection and. . . GST Tax Planning?

Rivkin Radler LLP on

How was your Thanksgiving? I hope you celebrated the holiday in a pleasant setting with folks whose company you enjoyed, and with plenty of good food. I hope you participated in some interesting conversations or joined in...more

Bilzin Sumberg

What Makes a Trust a "Foreign" Trust?

Bilzin Sumberg on

In a previous post, we discussed the tax implications for U.S. beneficiaries who receive a distribution from a foreign trust. That discussion assumed that the trust in question was, in fact, a foreign trust for U.S. federal...more

White and Williams LLP

Personal Representatives and Fiduciaries: Executors, Administrators and Trustees and Their Duties

White and Williams LLP on

The death of a loved one or close friend is a traumatic experience. In addition to the emotional anguish, those who are charged with dealing with the decedent’s personal and financial affairs following death are often left...more

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