Liquidating trust grantor letter

by  |  21-Apr-2020 03:57

That's the nature of a revocable trust – the grantor reserves the right to change his mind about it and about the assets it holds.

Therefore, tax law typically treats the grantor and his trust as one legal entity during his lifetime.

Under Section 12(g)(1) of the Exchange Act, a company with more than $10 million in assets must register each class of security that is held of record by 500 or more persons and comply with the reporting requirements under Sections 13 and 15(d) of the Exchange Act.

The Staff of the SEC’s Division of Corporation Finance has issued a number of no-action letters, including REMEC Liquidating Trust (Mar.

The answer depends on the type of trust and what portion of its assets it paid out to you.

Liquidating trust grantor letter

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