Generation-Skipping Transfer Tax and IRS Regulations

Julie Kwon, (Attorney at Law, McDermott Will & Emery LLP) has recently published her articles entitled Qualified Severances for GST Tax Purposes – Final and Proposed Regulations issued August 2, 2007, RPPT eREPORT (2007).

Here is a summary of her article as posted on RPPT eREPORT:

Julie Kwon thoroughly summarizes IRS Final and Proposed Regulations concerning the qualified severance of trusts for Generation-Skipping Transfer Tax planning purposes.