This year has seen a resurgence of administrative guidance and a new role for ACTEC.
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IN THIS ISSUE:
- Buy-Sell Agreements
- Beneficiary Grantor Trusts
- Extra Risks for Personal Service Corporations
- Upcoming Events
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Treasury’s “Greenbook” gets attention by proposing broad changes to the estate tax treatment of grantor trusts.
Form 8939, involving carryover basis and the GST exemption, is due January 17, and a few unexpected quirks warrant last minute reminders and warnings.