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U.S. Grantor Trusts With Israeli Resident Beneficiaries

Understanding tax treatment and related planning strategies.

Trusts created in the United States require special consideration and care if the trust agreement allows for distributions to be made to an Israeli resident beneficiary. Israeli trust tax laws apply to any trust whenever a single beneficiary resides in Israel. These tax laws came into effect in Israel in 2014, and they apply to any U.S. trust with an Israeli resident beneficiary, including trusts created before 2014.1

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