Tony Ray Meyer Mangione
September 09, 2024 | New York Law Journal
Determining Ownership in Multiple-Grantor TrustsGiven 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
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