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IRS s December Surprise: Shifting Sands in Estate Planning with Trust Tax Reimbursement Revisions | Davidoff Hutcher & Citron LLP

On the last workday of the year, December 29, 2023, the IRS issued a Chief Counsel Memorandum adding a wrinkle to one of the most estate planning techniques – to give assets away for.

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IRS Memo Has Chilling Effect on Irrevocable Trust Modifications

Practitioners need to be aware of the tax consequences of Chief Counsel Memorandum 202352018.

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Tax Law Update

The most pressing tax law developments of the past month.

United statesThomas connellyCounsel officeRevenue serviceUs supreme courtSupreme courtUs courtInternal revenue service chief counselRevenue rulingChief counsel memorandumCiting treasury regulations sectionInternal revenue code sectionEighth circuitEleventh circuitRevenue procedure

IRS Debunks Heavily Advertised Trust Strategy for Income Taxes

New Chief Counsel Memorandum deems promotional materials misstate and mischaracterize the technique's efficacy in certain circumstances.

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IRS Warns About Complex Trust Tax Scam Used To Defer Income Taxes

Considers IRS Chief Counsel Memorandum AM 2023-006 regarding non-grantor irrevocable complex discretionary spendthrift trusts

United statesPure trust repackaged augChief counsel memorandumInternal revenue codePrivate letter rulingsNon grantorTax scamTax schemeAm 2023 006

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