Private Letter Ruling addresses irrevocable trust technique

In a Private Letter Ruling (No. 200603040) issued on Jan. 20, the IRS concluded that the popular technique of making an irrevocable trust "intentionally defective" for income tax purposes by including a retained power to substitute property of equivalent value will not cause the trust property to be included in the taxpayer's estate. As this ...

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Private Letter Ruling addresses irrevocable trust technique

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