With the increase in the use of trusts, both inter vivos and testamentary, in recent years, the question of self-employment tax liability has arisen frequently. Recently, the Internal Revenue Service issued two Technical Advice Memoranda (TAMs) casting light on the self-employment tax liability for trust distributions.
Harl, Neil E.
"Trusts and Self-Employment Tax,"
Agricultural Law Digest: Vol. 14
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol14/iss8/1