Third-party promoters routinely market trust arrangements as a means for taxpayers to avoid or defer federal income taxes. So much so, in fact, that the IRS has a designated webpage to warn taxpayers ...
IRS says in a recent ruling that if you modify an irrevocable trust to add a tax reimbursement clause the beneficiaries will be deemed to have made a gift to the trust creator. In a recent Chief ...
In Private Letter Ruling 202528006 (July 11, 2025), the Internal Revenue Service confirmed that merging two generation-skipping transfer (GST) tax-exempt irrevocable trusts created by different ...
On the last workday of the year, December 29, 2023, the IRS issued a Chief Counsel Memorandum adding a wrinkle to one of the most estate planning techniques – to give assets away for estate tax ...
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