Some Insight

The Internal Revenue Service recently issued some private letter rulings (PLRs) that shed light on its thinking on the trust payment of estate expenses, non-taxable trustee-to-trustee transfers, lump sum distributions and waivers of the 60-day rollover rule. ESTATE EXPENSES As background: An estate cannot be a designated beneficiary for purposes of required minimum distributions (RMDs).1 Furthermore,

Marcia Chadwick Holt | Dec 01, 2004

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The Internal Revenue Service recently issued some private letter rulings (PLRs) that shed light on its thinking on the trust payment of estate expenses, non-taxable trustee-to-trustee transfers, lump sum distributions and waivers of the 60-day rollover rule.

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