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[DOC File]GENERAL PRINCIPLES OF
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Distribution of appreciated property, such as appreciated stocks, to beneficiaries causes the trust to recognize capital gains on the amount of appreciation. Qualified interest trusts Grantor trusts. Often, individuals having accumulated sufficient wealth to transfer assets to irrevocable …
capital gains and irrevocable trusts

[DOC File]CCH - Leimberg Services
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Grantor trust status will achieve “tax burn” via a provision in the trust which permits the substitution of high basis assets for low basis trust assets prior to grantor’s death to achieve a step up in basis for the heirs and to avoid capital gains tax on a sale by the Grantor of appreciated assets to the trust.
trusts and capital gains

LAWYERS, ESTATES, and TRUSTS - Lewis & Clark Law School
what you paid is the “tax basis” for something and the increase is what you pay capital gains tax. ... Donor sets up $1 million irrevocable trust, but retains right to designate who shall have income produced by trust …
complex trust capital gain distribution

[DOCX File]CHAPTER 12
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the irrevocable trust. The irrevocable trust would use that money to pay the life insurance premiums of $150,000 each year. At Mrs. Green’s death, the life insurance policy would pay $2,650,000 to the trust…
irrevocable trust capital gains rate

[DOC File]Practising Law Institute
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The trust should provide the trustee with explicit authority to make distributions of income and principal to the beneficiary, and give the trustee explicit authority to deem distributions of principal to be made first from realized capital gains. Grantor trust …
do irrevocable trusts pay capital gains tax

[DOC File]SPECIAL PROBLEMS IN ADMINISTERING ESTATES AND
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Dec 28, 1999 · The remaining income would be taxed to the bypass trust as a complex trust. Using the three-pocket approach in Situation 10, all accumulated income would be "trapped" and taxed to the trust before division as a complex trust even though the beneficial interests in the trust …
irrevocable trust complex or simple

Complex irrevocable trust capital gains