Steve Gorin’s Business Succession Solutions (1st Qtr 2022): Basis Step-Up by Trust Modification

Steve Gorin, of Thompson Coburn LLP, has issued his 1st quarter business succession solutions, which include the following:

Part II.H.2.k. Taxable Termination vs. General Power of Appointment vs. Delaware Tax Trap

Part II.J.18. Trust Divisions, Mergers, and Commutations; Decanting

Part II.J.18. Trust Divisions, Mergers, and Commutations; Decanting

Part II.J.18.c.ii. Tax Consequences of Decanting

Part III.B.1.b Transfers for Insufficient Consideration, Including Restructuring Businesses or Trusts

Part III.B.7.d Code § 2702 Overview

Part II.J.4.j Helping the Trustee Provide Annual Notices to Beneficiaries to Reduce Exposure

Part III.B.1.i Transfers with Contingencies Based on Acts of Independent Significance

Posted by Marin Larkin, Associate Editor, Wealth Strategies Journal.

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