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IRS Letter Ruling Approves Estate Tax Planning …
[PUBLISHED IN THE JOURNAL OF TAXATION, Apr 2010] ESTATES, TRUSTS, & GIFTS IRS Letter Ruling Approves Estate Tax Planning Using Domestic Asset Protection Trusts Author: By David G. Shaftel
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COMPARISON OF THE DOMESTIC ASSET …
shaftellaw.comINTRODUCTION A domestic asset protection trust (hereinafter referred to as a “DAPT”) is generally an irrevocable trust with an independent trustee who has absolute discretion to make distributions to a class of beneficiaries which
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