PLR 201702016, PLR 201702017 & PLR 201702018: Service Rules on Trust Modifications

In PLRs 201702016,  201702017 &  201702018 the Service ruled that proposed trust modifications would not cause trust assets to become includable in the beneficiary’s estate, would not impact GST exempt status, and would not trigger GST tax.

See full PLRs at PLR 201702016, PLR 201702017 & PLR 201702018.

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.