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This page contains a single entry by Associate Editor published on April 13, 2010 9:47 AM.

PLR 201014032: Extension Granted to Allocate GSTT Exemption to Transfer to Trust was the previous entry in this blog.

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PLR 201014044: Modification to Trust not Subject to Section 2702

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Associate Editor
on April 13, 2010 TrackBacks (0) Comments (0)

In PLR 201014044, the IRS ruled that if certain conditions are met, Section 2702(a)(1) and 2702(a)(2) will not apply to the trust modification at issue.

See also IRS Addresses Gift Tax Consequences of Proposed Trust Modification, 2010 TNT 69-52, April 12, 2010.

Posted by Neil I. Rumbak, Associate Editor, Wealth Strategies Journal.


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