Grantor Trust Answer Book 2012

By Steven G. Siegel

: A number of desirable and sophisticated estate planning arrangements involve grantor trust status as the starting point. These include grantor retained annuity trusts (GRATs), grantor retained unitrusts (GRUTs), personal residence trusts (PRTs), qualified personal residence trusts (QPRTs) and intentionally defective grantor trusts (IDGTs). The Grantor Trust Answer Book addresses the following:. The grantor trust rules can be found in Code Sections 671 through 678. Each of these Sections describes a particular set of rules and circumstances that will cause a trust to be treated as a grantor trust. Each of these Code Sections is discussed in a separate Chapter addressing its rules and requirements.

• Format: Paperback
• Language: English
• ISBN: 080802597X
• ISBN13: 9780808025979
• Release Date: December 2011
• Publisher: Cch Inc
• Length: 380 Pages
• Weight: 0.05 lbs.