Tag: Dynasty Trusts
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Double Down! – Inter-Generational Split Dollar Throws Sand in the Face of the IRS Again
Recently I wrote an article on JD Supra called Split to Be Tied (May 4, 2016) regarding the Tax Court decision in Estate of Morrissette, (Estate of Clara M. Morrissette v. Commissioner, 146 T.C. No. 11 (April 13, 2016)). Once again, the IRS has lost a significant inter-generational split dollar case – Estate of Marion Levine, Deceased v.…