Journal Issue:
Agricultural Law Digest: Volume 11, Issue 7
Agricultural Law Digest: Volume 11, Issue 7
No Thumbnail Available
Volume
Number
Issue Date
Journal Title
Journal ISSN
Journal Volume
Journal Volume
Articles
Publication
Cases, Regulations and Statutes
(
2000-03-31)
Publication
Trust Assets And 15-Year Year Installment Payment Of Federal Estate Tax
(
2000-03-31)
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.