The merger of corporations has long been a significant part of tax law with detailed provisions available to provide guidance to taxpayers and practitioners faced with the merger of corporate entities.1 Trusts, on the other hand, have not been the subject of such extensive statutory or regulatory attention nor have trust mergers produced significant numbers of litigated cases as guidance.
Harl, Neil E.
"Handling the Merger of Trusts,"
Agricultural Law Digest: Vol. 17
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol17/iss6/1