Steve Gorin’s Business Succession Solutions (1st Qtr 2022): BDOT By Trust Distribution

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.

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