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The Minimum Income Tax Trust

The Minimum Income Tax Trust

Drafting techniques to help unburden estate planners

The federal income tax law contains many unfair, if not punitive, clauses applicable to the estate-planning area. While most of the unfairness can be eliminated by simply removing all trusts from the client’s estate plan or having the trust distribute all income (including, where possible, all capital gains) to the trust beneficiaries currently, doing so also

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