Journal Issue:
Agricultural Law Digest: Volume 11, Issue 7

No Thumbnail Available
Volume
Number
Issue Date
Journal Title
Journal ISSN
Journal Volume
Articles
Publication
Cases, Regulations and Statutes
( 2000-03-31) Achenbach, Robert ; Iowa State University Digital Repository
Publication
Trust Assets And 15-Year Year Installment Payment Of Federal Estate Tax
( 2000-03-31) Harl, Neil ; Iowa State University Digital Repository

It's been clear for several years that trust ownership of assets would not necessarily preclude eligibility for 15-year installment payment of federal estate tax. A private letter ruling in late 1999 has provided some guidance on the issue of eligibility for a revocable living trust (a grantor trust) where the assets of the trust are used in the decedent's business.

Description
Keywords