EFTA01130961Dataset 9
2011-10-2253p26,485w
…Is Toggling an Abuse? 23 E. What Happens When the Grantor Dies? 25 I. No Gain and Possible Step-Up 25 2. No Gain but No Step-Up 27 3. Gain to Extent Liabilities Exceed Basis and No Step-Up 28 F. Rulings Regarding Grantor Trusts 31 1. Private Letter Ruling 201116065 (April 22, 2011) — Transfer of IRD Asset to Grantor Trust 31 2. Private Letter Rulings 201128012 through 201128015 (July 15, 2011) and 201129013 through 201129015 (July 22, 2011) …
https://www.justice.gov/epstein/files/DataSet%209/EFTA01130961.pdf