Notice 2008-63

Document Sample
Notice 2008-63 Powered By Docstoc
					Part III. Administrative, Procedural, and Miscellaneous
Guidance on Private Trust                       appointed and serves as the trustee of a          primary beneficiary of the trust during
Companies                                       trust, will the value of the trust assets be      the primary beneficiary’s lifetime. In ad-
                                                included in a grantor’s gross estate under        dition, each trust provides the primary
Notice 2008–63                                  §§ 2036(a) or 2038(a)?                            beneficiary with the testamentary power
                                                   (2) If the PTC described in Situation 1        to appoint the trust corpus to or for the
TEXT            
				
DOCUMENT INFO
Description: Notice 2008-63 sets and requests comments on a proposed revenue ruling concerning the income, estate, gift, and generation-skipping transfer tax consequences in situations in which family members create a private trust company to serve as the trustee of trusts having family members as grantors and beneficiaries.
BUY THIS DOCUMENT NOW PRICE: $6.95 100% MONEY BACK GUARANTEED
PARTNER ProQuest LLC
ProQuest creates specialized information resources and technologies that propel successful research, discovery, and lifelong learning.