CRUTs

What are the most popular documents in InterActive Legal? It’s an interesting question, and one we consider frequently as we work to bring our subscribers the most useful drafting resources. We could take a survey and the results would…

In June 2008, the Treasury Department adopted certain final regulations with respect to the application of Code Sec. 2036(a)(1) and 2039 to so-called “grantor retained interest trusts,” which include grantor retained income trusts…