This document is a comprehensive presentation on the use of grantor trusts, covering various sections of the Internal Revenue Code that pertain to grantor trusts, including Sections 673 to 679. It discusses the powers that create grantor trust status, the tax implications of grantor trusts, and recent rulings related to grantor trusts. The presentation also addresses the consequences of toggling grantor trust status and the implications upon the death of the grantor. It includes detailed examples and rulings to illustrate the application of these rules.
documents/EFTA01130961.pdf
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