Section Newsletters

Articles From Michael Mazzone

NINGs – Nevada Incomplete Gift Trusts: IRS approves transfers to incomplete gift non-grantor trusts to create significant state income tax savings By Michael Mazzone Trusts and Estates, December 2013 On March 8, 2013, in Private Letter Rulings 20131002-201310006, the IRS released a favorable ruling addressing the gift and income tax consequences of transfers to Incomplete Gift Non-Grantor Trusts.

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