This document is a detailed legal commentary on the use of grantor trusts in estate planning, authored by Samuel A. Donaldson. It addresses various issues related to grantor trusts, including options for creating them, estate tax implications, swap powers, Crummey powers, and the impact of grantor's death on installment sales. The document also discusses the tax implications of grantor paying taxes on trust income and the use of tax reimbursement clauses.
documents/EFTA01139566.pdf
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