Author's Synopsis: This Article summarizes the current law and issues surrounding section 2036 of the Internal Revenue Code (Code).

31 янв. 2010 г. · 2036 alone covers the inclusion and valuation of two types of grantor trusts in a decedent's gross estate: charitable remainder trusts and ...

Many lawyers shudder at the idea of allowing the grantor of an irrevocable trust to be the trustee. But the primary reason for this fear is long-rooted.

Is the corpus of an inter vivos trust includible in the grantor's gross estate under § 2036 or 2038 of the Internal Revenue Code if the grantor retained the ...

Independent trustee; trustee has discretionary power re distributions. However: Trust grantor has power to remove a corporate trustee and to replace ...

22 янв. 2024 г. · The “grantor trust” tax rules require that in certain situations, the original grantor must pay the income tax on trust earnings. This memo ...

However: Trust grantor has power to remove a corporate trustee and to replace original trustee with another corporate trustee. Held: not retained §2036(a)(2) or ...

Many estate planners espouse the rule of thumb that one should never appoint the settlor as a trustee of an irrevocable trust. In some respects, this rule ...

This article examines the application of §§ 2036(a)(2) and 2038(a) to the common law power of the settlor of an irrevocable trust to terminate or modify a trust ...

15 окт. 2015 г. · During the grantor's lifetime, the trustee must distribute net income and principal to and among the beneficiaries as follows: (a) pursuant to ...