Edwin P. Morrow

Independent

Attorney

Cincinnati, OH OH 45202

United States

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Scholarly Papers (2)

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IRC Section 678 and the Beneficiary Deemed Owner Trust (BDOT)

Number of pages: 174 Posted: 06 May 2018 Last Revised: 22 Apr 2021
Edwin P. Morrow
Independent
Downloads 3,087 (4,968)

Abstract:

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Section 678, Grantor Trust, Income Tax

Abstract:

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income tax, basis, tax shifting, asset protection, disclaimer, irrevocable trust, Section 678(a), grantor trust, Section 642(c), Delaware tax trap