June Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
New Jersey's Appellate Division Holds that Court Can Look to Extrinsic Evidence to Determine Settlor's "Probable Intent" in Construing an Unambiguous Term In a Trust. In re: Trust of Violet Nelson, Deceased, 2018 WL 1513450, N.J. App. Div., March 28, 2018).
IRS Rules that Safe-Harbor Rules for Grandfathered GST Trusts Apply to Determine if a Modification of a GST Exempt Trust Results in a Taxable Distribution or Taxable Termination. PLR 201817002.