This book covers suggested clauses for both inter vivos and testamentary instruments and examines court reactions to a petition for change when the trust instrument does not specifically give one.The Instructions for Form 1041 reminds trustees, including foreign trustees, of still other forms that may be called for, including 1040NR U.S. Nonresident Alien Income Tax Return, and Form 3520, and various generation-skipping transfer tax return forms.1 If there is an accumulation distribution, the trustee is ... The withholding at source applies whether the payment is made in cash or property.1- 1.
|Title||:||Changing the Situs of a Trust|
|Author||:||Robert A. Hendrickson, Neal R. Silverman|
|Publisher||:||Law Journal Press - 2013-07-28|