Sale For Annuity Results In §2036 Inclusion
By EsqSocial Corporation 11/11/13
In a recent Tax Court case, a decedent had sold properties to trusts in exchange for fixed annuity payments. The decedent died during the term of the annuities, and the IRS sought to include the value of the transferred properties in the decedent’s...
By: Charles (Chuck) Rubin