Finanse publiczne · 27/09/1996

IRS Proposes Regulations on Grantor Trust Rules for Nonexempt Employees' Trusts

The Internal Revenue Service (IRS) has released proposed regulations clarifying the application of grantor trust rules to nonexempt employees' trusts, primarily affecting nonqualified deferred compensation arrangements and U.S. persons holding interests in foreign entities.

Source: Federal Register — Department of the TreasuryOpen original release →

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