The document is a petition for an advisory opinion regarding a trust created by the petitioner (the Settlor). The Settlor has the right to substitute trust property with other property of equivalent value, as per the Trust Agreement. The document outlines the facts and legal basis for the advisory opinion request, including the Settlor's exercise of the Substitution Power and the payment of New York sales tax on the substituted property.
documents/vol00010-efta01303352-pdf.pdf
{"title":"Attachment to Petition for Advisory Opinion","key_people":["Settlor"],"document_date":"2012-06-27","document_type":"legal","key_locations":["New York"],"document_subtype":"Petition for Advisory Opinion","key_organizations":["State of New York – Department of Taxation and Finance"],"reference_numbers":["SDNY_GM_00168326","EFTA_00191931","EFTA01303352"]}