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dc.creatorPrangner, Arielle M.
dc.date.accessioned2022-06-20T17:29:03Z
dc.date.available2022-06-20T17:29:03Z
dc.date.issued2021
dc.identifier.citation13 Est. Plan. & Cmty. Prop. L. J. 443en_US
dc.identifier.urihttps://hdl.handle.net/2346/89674
dc.description.abstractThis article is not intended to be comprehensive with respect to grantor trusts. There are a multitude of articles and treatises that have been published for that purpose. Instead, it is meant to serve as a resource to highlight issues that require consideration when termination of grantor trust status has occurred, is being contemplated, or is foreseeable, and hopefully can help an estate planner formulate a checklist of items to analyze and discuss with clients in connection with the termination. The article will briefly outline the grantor trust rules, common types of grantor trusts, and termination of grantor trust status. Income tax issues that arise as a result of the termination will then be addressed. In addition to general tax implications, particular assets that may present challenges or require additional planning will be highlighted. Lastly, actions that may be considered before termination of grantor trust status will be presented.en_US
dc.language.isoengen_US
dc.publisherEstate Planning and Community Property Law Journalen_US
dc.subjectGrantor trustsen_US
dc.subjectTermination of grantor trust statusen_US
dc.subjectGrantor trust rulesen_US
dc.subjectIncome tax issuesen_US
dc.titleImplications of Termination of Grantor Trust Statusen_US
dc.typeArticleen_US


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