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This page contains a single entry by Associate Editor published on June 30, 2009 12:44 PM.

TG-177: United States, Switzerland Agree to Increased Tax Information Exchange was the previous entry in this blog.

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PLR 200926021: Extension Granted to Treat Marital Trusts as Separate Trusts, Make Reverse QTip Election

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Associate Editor
on June 30, 2009 TrackBacks (0) Comments (0)

In PLR 200926021, the Internal Revenue Service ruled that an estate would be granted an extension to make an election under reg. section 26.2652-2(c) to treat a marital trust as two separate trusts and to make a reverse qualified terminable interest property election under section 2652(a)(3) .

Posted by Gary Robillard, Associate Editor, Wealth Strategies Journal.

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