Fiduciary Income Tax Considerations in Special Needs Trusts
by Gregory Herman-Giddens, J.D., LL.M., TEP, CFP®
Learn about important income tax issues you should take into account when drafting trusts. With trust income taxed at rates as high as 43.4%, every practitioner should be familiar with basic fiduciary income tax rules and planning techniques such as grantor trust provisions and trustee discretion to allocate capital gain to income.
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