Good thought Roger. I had looked at it and it appears the transfer should fit within the reporting exception for: " A transfer resulting from the death of an individual, whether pursuant to the terms of a will, t he terms of a trust (including ...
I would have to re-read your email to understand your transaction, but if you are conveying real estate to a trust, you should see if a FinCen report is necessary- under the new rule. Roger Roger E. Kohn Kohn Rath P.O. Box 340 ...
Thank you Jim and Mark. In a sense you both confirmed my general understanding. The SNT is technically no longer a RLT after Grantor's death (so it would not be technically correct to indicate that the transferee is a Grantor's RLT) but a SNT should ...