(L-R)Joseph T. La Ferlita and Nicholas G. Moneta of Rivkin Radler. Courtesy photos The Impact of the CCAM on Trust Decanting in New York
On Dec. 29, 2023, the Office of the Chief Counsel of the IRS released Chief Counsel Advice Memorandum 202352018 (the CCAM). Although some have commented on the CCAM's impact on trust modifications, a further question is what impact, if any, will the CCAM have on trust decantings in New York?
January 26, 2024 at 10:00 AM
8 minute read
On Dec. 29, 2023, the Office of the Chief Counsel (the Chief Counsel) of the Internal Revenue Service (IRS) released Chief Counsel Advice Memorandum 202352018 (the CCAM).
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