Unlimited Duration Trusts - Minnesota CLE
Unlimited Duration Trusts - Minnesota CLE
Unlimited Duration Trusts - Minnesota CLE
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Possible Self-Settled Dynasty Trust<br />
Estate & GST Tax Issues:<br />
Estate Taxes<br />
GST Taxes<br />
Grantor Does Not<br />
Receive Distributions<br />
Not included<br />
in the estate<br />
GST exempt<br />
Grantor Receives<br />
Periodic Hardship<br />
Distributions<br />
May not be<br />
included in the estate<br />
Usually no GST issues*<br />
Grantor Receives<br />
Frequent<br />
Distributions to Live<br />
Likely estate tax problem –<br />
Included in the estate<br />
(PLR 200944002 & IRC § 2036)<br />
Likely GST problem*<br />
(PLR 200944002 & IRC § 2036)<br />
* If estate tax uncertainty, possible ETIP issues regarding GST and<br />
allocation of GST exemption?<br />
© South Dakota Trust Company, LLC – All Rights Reserved<br />
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