Notice 2008-63 by ProQuest

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									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
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