Temporary Bliss: An Entity Election for Trusts

Posted: 13 Dec 2003


Michael J. Jones, CPA, a partner in Thompson Jones L.L.P., Monterey, Calif., reviews the provisions of section 645 and the regulations thereunder, which allow a qualified revocable trust to be treated as part of its related estate for all income tax purposes.

Suggested Citation

Jones, Michael J., Temporary Bliss: An Entity Election for Trusts. Available at SSRN: https://ssrn.com/abstract=479381

Michael J. Jones (Contact Author)

Thompson Jones L.L.P. ( email )

2801 Monterey Salinas Hwy #G
Monterey, CA 93940-6401
United States
831-373-1800 (Phone)
831-372-0899 (Fax)

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