IRS Allows 120 Days To Allocate Transfer Exemption To Trust
By Gina Briggs · November 27, 2017, 5:56 PM EST
The Internal Revenue Service has granted a decedent's estate a 120-day extension under I.R.C. § 2642(g) and Reg. § 301.9100-3 to allocate a generation-skipping transfer exemption to the family trust....
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