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Using a CGA to Increase Income
Thursday, May 23, 2013
A CGA provides regular cash flow to donors.
TAM 201320023 - Selling Policies to Widows is Unrelated to Fraternal Purpose
Monday, May 20, 2013
In TAM 201320023, the National Office ruled the sale of insurance products by a fraternal beneficiary society to widows of members was an unrelated trade or business.
PLR 201320004 - Modification of GST Exempt Trust
Monday, May 20, 2013
In PLR 201320004, the Service ruled the proposed modification of an irrevocable trust to permit the accumulation of income would not adversely affect the trust's GST exempt status or cause any beneficiary to recognize gain or loss, or be treated as having made a gift.