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Kevin Ellis authors “Consequences (or Lack Thereof) of Divisions and Gift of QTIP Income Interest – PLR 201834011”

Boston Bar Association Trusts and Estates Blog

Kevin M. Ellis

10/1/2018

Kevin M. Ellis’s blog post “PLR 201834011 - Consequences (or Lack Thereof) of Divisions and Gift of QTIP Income Interest” is now available on the Boston Bar Association Trusts and Estates Blog. In the post, Kevin outlines a private letter ruling by the Internal Revenue Service that finds a surviving spouse’s division of a Qualified Terminable Interest Property (“QTIP”) Trust, and her subsequent non-qualified disclaimer of the interests of one of the resulting trusts to a charitable remainder beneficiary, has no adverse income, estate or gift tax consequences.

To read the full blog post, please click here: PLR 201834011 - Consequences (or Lack Thereof) of Divisions and Gift of QTIP Income Interest

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