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Irrevocable Trusts: Who is the Taxpayer?
What You'll Learn AI-Generated
- 1 When a spousal interest creates grantor trust treatment under Code section 677 via the spousal unity rule
- 2 How beneficiary withdrawal powers and 2642(c)/Crumby gifting lapses cause displacement to beneficiaries
- 3 How reimbursement clauses should be limited and why a truly independent trustee is required
- 4 How state resident trust rules and New York's throwback tax can make accumulated trust income taxable on distribution
"How to distinguish tax treatment of revocable vs. irrevocable trusts and identify grantor-trust triggers using practical examples."
Based on transcript analysis and 55 reviews
Overview
Advanced
This course includes:
- 1 hour on-demand video
- Certificate of completion
- CLE credits and reporting (if applicable)
- Closed captions
- Desktop & mobile access
CLE Credits
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