Estate and Trust Planning Opportunity – The 65 Day Rule
By EsqSocial Corporation 18/02/19
It is not is too late to plan for 2018. Under Section 663(b) of the Code, the “65 Day Rule” provides an opportunity for estates and certain trusts to elect to treat distributions made within 65 days of year-end as if made on the last day of the prior...
By: Dickinson Wright