Tony Ray Meyer Mangione

Tony Ray Meyer Mangione

September 09, 2024 | New York Law Journal

Determining Ownership in Multiple-Grantor Trusts

Given the tax policy justifications for the grantor trust rules and based on analogous case precedent, we discuss the rationale for using the specific property approach for sequestered, traceable assets and the fractional approach for commingled assets.

By David A. Handler and Tony Ray Meyer-Mangione

8 minute read