Steve Gorin, of Thompson Coburn LLP, has issued his 1st quarter business succession solutions, which include the following:
Part III.B.2.i. Code § 678 Beneficiary Deemed-Owned Trusts
Part II.J.4.f. Making Trust a Partial Grantor Trust as to a Beneficiary
Part II.J.3.a Who Is Best Taxed on Gross Income
Part III.A.4 Trust Accounting Income Regarding Business Interests
Part III.F.2 Trust Accounting and Taxation
Part III.A.3.e QSSTs and ESBTs
Part II.Q.7.c.i.(a) Contribution Must Be Made from Gross Income
Part II.J.4.g Making the Trust a Complete Grantor Trust as to the Beneficiary
Part III.B.3.c. Sale from One Trust to Another
Posted by Marin Larkin, Associate Editor, Wealth Strategies Journal.