The IRS Ruling on Modifying a Grantor Trust

Explore the gift tax implications for trust beneficiaries modifying grantor trusts in IRS CCA 202352018, with nuanced analysis and estate planning insights. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.