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, Hereinafter Referred to as Grantor, and an  Form

, Hereinafter Referred to as Grantor, and an Form

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the IRS ruling on modifying a grand tour trust that's the subject of today's ACTC trust and estate talk welcome to ACTC trust and estate talk from the American College of trust and Estate Council a professional Society of peer- elected trust and estate lawyers in the United States and around the globe this series offers professionals best practice advice insights and commentary on subjects that affect our profession and clients and now our act Tec fellow host with today's topic this is John chalice act Tech fellow from St Louis Missouri the IRS Chief Council advice 2023 52018 released at the end of 2023 ruled that trust beneficiaries have made a taxable gift by consenting to modify a grantour trust discretionary power in the independent trustee to reimburse the grantour for the income tax the grantor pays on the trust's income act Tech fellow Kevin mattz from New York City is here today to explain the cca's implications and consequences welcome K

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