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This page contains a single entry by Associate Editor published on June 22, 2009 5:31 PM.

The Heritage Foundation Web Memo by Curtis S. Dubay: "The Death Tax: Another Obama Tax Hike Target" was the previous entry in this blog.

IRS Announcement 2009-52: IRS Corrects Temporary and Final Regulations on Actuarial Tables is the next entry in this blog.

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IRS Announcement 2009-50: IRS Corrects Error in Proposed Regulations on Graduated Grantor Retained Annuity Trusts

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In Announcement 2009-50 (2009-25 IRB 1105), the IRS corrects proposed regulations (REG 119532-08, 2009-20 I.R.B. 1017) that help explain which portion of a trust can be included in a deceased grantor's estate if the grantor has reserved a graduated retained interest in the trust.
 
See also, "IRS Corrects Error in Proposed Regs on Graduated Grantor Retained Annuity Trusts," 2009 TNT 117-9 (June 22, 2009)
 
Posted by Gary Robillard, Associate Editor, Wealth Strategies Journal.


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