IRS Written Determinations
Free IRS private letter rulings, technical advice memoranda, and Chief Counsel advice with plain-English summaries and the official IRS release on every page.
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Extension of time to allocate GST exemption to trust transfers under § 2642(g)
A grantor set up three irrevocable trusts for children and later descendants and made gifts to them over three years. Allocating "GST exemption" to such gifts keeps the trusts' generation-skipping tra…
IRS grants § 9100 extension to make late QTIP and reverse-QTIP elections on an estate return
When a married settlor died, the family trust directed that property for which the trustee made a QTIP election would go into a marital share, itself split into a generation-skipping-transfer (GST) ta…
IRS grants extra time to allocate GST exemption after a donor accidentally opted out of automatic allocation
A donor set up an irrevocable trust for a child and the child's descendants and made gifts to it. She wanted her generation-skipping transfer (GST) tax exemption applied to those gifts so the trust co…
IRS grants extra time to make a late GST-exemption allocation after the accountant failed to advise it
A married couple set up an irrevocable trust for their children and grandchildren that could trigger generation-skipping transfer (GST) tax down the line. They funded it before 2001 and split the gift…
IRS grants extra time to make a late GST-exemption allocation after the accountant failed to advise it
A married couple set up an irrevocable trust for their children and grandchildren that could trigger generation-skipping transfer (GST) tax down the line. They funded it before 2001 and split the gift…
Extension under 2642(g) to elect out of automatic GST exemption allocation for annuity-trust transfers
Over five years, a taxpayer set up a series of short-term annuity trusts (trusts that pay the grantor an annuity and then pass any leftover assets on). When each annuity trust ended, its remaining ass…
Modifying a pre-1985 grandfathered trust without losing GST exemption or triggering gift, estate, or income tax
A family trust was created under the will of someone who died before September 25, 1985. That timing makes the trust "grandfathered" and exempt from the generation-skipping transfer (GST) tax, so long…
120-day extension to make QTIP and reverse-QTIP elections after an accountant's Schedule M error
When a spouse dies leaving property in a marital trust, the estate can elect "qualified terminable interest property" (QTIP) treatment under § 2056(b)(7) so the property qualifies for the estate-tax m…
Modifying a grandfathered 1985 trust into lifetime issue trusts keeps GST-exempt status with no estate or gift tax
An irrevocable trust created before September 25, 1985 is "grandfathered" from the generation-skipping transfer (GST) tax, a valuable status that careless changes can destroy. Here the grantor, the da…
Companion ruling: modifying a grandfathered 1985 trust into lifetime issue trusts keeps GST-exempt status with no estate or gift tax
This is a companion ruling to a sibling trust in the same family (the facts and analysis mirror the related ruling, with a different IRS control number). An irrevocable trust created before September …
Modifying a grandfathered pre-1985 trust into lifetime issue trusts keeps GST-exempt status, with no estate or gift tax
An irrevocable trust created before September 25, 1985 is "grandfathered" from the generation-skipping transfer (GST) tax, a valuable status that poorly designed changes can destroy. Here the grantor,…
Modifying a grandfathered pre-1985 trust into lifetime issue trusts keeps GST-exempt status, with no estate or gift tax
An irrevocable trust created before September 25, 1985 is "grandfathered" from the generation-skipping transfer (GST) tax, a valuable status that poorly designed changes can destroy. Here the grantor,…
Modifying a grandfathered pre-1985 trust into lifetime issue trusts keeps GST-exempt status, with no estate or gift tax
An irrevocable trust created before September 25, 1985 is "grandfathered" from the generation-skipping transfer (GST) tax, a valuable status that poorly designed changes can destroy. Here the grantor,…
Modifying a grandfathered pre-1985 trust into lifetime issue trusts keeps GST-exempt status, with no estate or gift tax
An irrevocable trust created before September 25, 1985 is "grandfathered" from the generation-skipping transfer (GST) tax, a valuable status that poorly designed changes can destroy. Here the grantor,…
Extra time granted to make a late GST-exemption allocation after the return went unfiled
A taxpayer set up a trust before 2001 that split into two equal shares, one for each of the taxpayer's two children, with lifetime interests passing to more remote descendants. Those trusts could trig…
120 days granted to elect out of automatic GST exemption allocation on gifts to children's trusts
A married couple set up three irrevocable trusts for their three children and made gifts to them over two years. Gifts to this kind of trust are "indirect skips" for generation-skipping transfer (GST)…
120 days granted to elect out of automatic GST-exemption allocation on gifts to three children's trusts
When someone makes a gift to certain trusts that could later skip a generation (for example, benefiting grandchildren), the tax rules automatically use up part of the giver's generation-skipping trans…
Late election allowed to treat a trust as a GST trust and allocate exemption
The generation-skipping transfer (GST) tax is a separate transfer tax that applies when wealth skips a generation, but each person has a GST exemption they can allocate to shelter gifts from it. A gra…
Donor received 120 days to elect out of automatic GST exemption allocation
A married couple made gifts to an irrevocable trust primarily benefiting their children. The trust had generation-skipping transfer potential, but the couple did not intend to allocate GST exemption t…
Dividing a pre-1985 grandfathered trust into family sub-trusts keeps GST exemption and triggers no gift or estate tax
Trusts that were irrevocable before September 25, 1985 are "grandfathered" and completely exempt from the generation-skipping transfer (GST) tax, but that protected status can be lost if the trust is …
120-day relief to elect out of automatic GST exemption allocation on gifts to a trust
The generation-skipping transfer (GST) tax applies when wealth passes to grandchildren or later generations. Each person has a GST exemption that can shelter transfers, and when someone makes an "indi…
Spouse received time to allocate GST exemption to old trust gift
A married couple made a pre-2001 gift to a trust for their children and later descendants and elected to split the gift equally. Their accounting firm failed to report the transfer on their gift tax r…
Estate denied relief that would undo prior GST allocation
A married couple made a pre-2001 gift to a descendants' trust and elected to split the gift, but their accounting firm omitted the transfer from their gift tax returns and did not allocate GST exempti…
Court construction and trust division preserved GST exemption
Property from two irrevocable pre-September 25, 1985 trusts passed through exercised limited powers of appointment into a trust for a grandchild and then a further trust for six great-grandchildren an…
Trust construction and six-way division preserved GST exemption
An irrevocable pre-September 25, 1985 trust passed through exercised limited powers of appointment into a trust for a grandchild and then a further trust for six great-grandchildren and their descenda…
Taxpayer receives 120 days to opt out of automatic GST exemption allocation
A taxpayer made cash gifts over two years to a trust for a sibling's children and descendants. The taxpayer intended not to allocate generation-skipping transfer tax exemption to those gifts and instr…
Donor receives 120 days to undo automatic GST exemption allocations
A taxpayer and spouse created a trust for the spouse's sister's children and descendants, and the taxpayer later made cash gifts to it in two years. The couple intended not to allocate generation-skip…
Estate receives more time to allocate GST exemption to trust
A husband created a trust for children and their descendants and later made a transfer to it in a year before 2001. He and his wife told their tax preparer that they intended to split the gift and all…
Estate receives more time to allocate wife's GST exemption
A husband created a trust for children and their descendants and later transferred property to it in a year before 2001. He and his wife told their tax preparer that they intended to split the gift an…
Late GST exemption allocation approved
A married couple created three trusts for their sons and descendants and made gift-splitting elections for contributions made before 2001. Their accounting firm prepared timely gift tax returns but di…
Late GST exemption allocation approved
A married couple created three trusts for their sons and descendants and made gift-splitting elections for contributions made before 2001. Their accounting firm prepared timely gift tax returns but di…
Late QTIP and reverse QTIP elections approved
A decedent's trust created a separate trust that paid all net income to the surviving spouse at least annually and permitted principal distributions for the spouse's health, support, and maintenance. …
Late elections out of automatic GST allocation approved
A taxpayer made transfers in two years to five irrevocable trusts for a sibling, nephew, and nieces and did not intend to allocate generation-skipping transfer tax exemption to those trusts. The accou…
Late GST exemption allocation approved
A donor and spouse funded an irrevocable trust intended to benefit children, grandchildren, and more remote descendants. The donor relied on an accounting firm for a gift tax return, but the firm did …
Late GST exemption allocation approved
A donor and spouse funded an irrevocable trust intended to benefit the donor's children, grandchildren, and more remote descendants. The donor relied on an accounting firm for a gift tax return, but t…
Grantor received more time to elect GST trust treatment
A grantor transferred cash to two trusts created primarily for the grantor's children and their descendants. The grantor intended the transfers to be exempt from generation-skipping transfer tax, but …
Merger of two GST-exempt family trusts preserved exempt status
A husband and wife created separate trusts that ultimately funded two trusts with identical terms and the same beneficiaries. Each resulting trust had a zero generation-skipping transfer tax inclusion…
Late GST exemption allocations allowed for two trusts
A grantor created two trusts intended primarily to benefit grandchildren and more remote descendants. Although the grantor had enough generation-skipping transfer tax exemption to give both trusts zer…
Executor may make late GST allocations to three trusts
A donor made pre-2001 transfers to three descendant trusts created by the donor's spouse, and the spouses elected to split the gifts. The donor relied on an accounting firm to prepare Form 709, but th…
Late election to treat trust as a GST trust allowed
A taxpayer created a trust for a son and the son's descendants and intended to allocate generation-skipping transfer tax exemption to every contribution. Because the trust was not automatically treate…
Late election out of automatic GST allocation allowed
A taxpayer created a grantor retained annuity trust whose remaining assets would eventually pass into separate trusts for two children. The taxpayer intended not to allocate generation-skipping transf…
Late election out of automatic GST allocation allowed
A taxpayer created a grantor retained annuity trust that divided directly into separate trusts for two children when the annuity term ended. The taxpayer intended not to allocate generation-skipping t…
Late election out of automatic GST allocation allowed
A taxpayer created a grantor retained annuity trust that divided directly into separate trusts for two children when the annuity term ended. The taxpayer intended not to allocate generation-skipping t…
Late election out of automatic GST allocation allowed
A taxpayer created a trust for the taxpayer's spouse's siblings, their spouses, and their descendants. The taxpayer and spouse elected to split gifts, but their accounting firm failed to report the tr…
Late election out of automatic GST allocation allowed
A taxpayer's spouse created a trust for the taxpayer's siblings, their spouses, and their descendants. The couple elected to split gifts, but their accounting firm failed to report the trust transfer …
Trust modification preserves generation-skipping transfer tax exemption
An irrevocable trust created before September 25, 1985, sought to modify how property would pass to descendants after the settlors' daughter died. Instead of distributing certain shares outright, the …
Descendant trusts preserve a trust's GST tax exemption
A trust established under a pre-October 22, 1986 revocable trust sought to change how shares for more remote descendants would be held. Property that otherwise could pass outright would instead remain…
Early trust termination avoided transfer taxes but triggered capital gain
A pre-September 25, 1985 irrevocable trust paid a fixed annuity to a grandchild and would ultimately pass to the grandchild’s descendants. The adult and minor beneficiaries, represented as necessary, …
Estate gets more time to split a marital trust and make a reverse QTIP election for GST purposes
When a person dies leaving property in a marital trust for a surviving spouse, the estate can elect QTIP treatment so the property qualifies for the estate-tax marital deduction. For the generation-sk…
Donor gets more time to allocate GST exemption after accountant let him opt out by mistake
The generation-skipping transfer (GST) tax applies when wealth passes to grandchildren or more remote descendants, but each person has a GST exemption they can allocate to a trust to shield it from th…
Donor gets more time to allocate GST exemption after accountant let him opt out by mistake
The generation-skipping transfer (GST) tax applies when wealth passes to grandchildren or more remote descendants, but each person has a GST exemption they can allocate to a trust to shield it from th…
9100 relief to make late QTIP and reverse-QTIP elections on an estate tax return after the preparer omitted them
This letter gives an estate more time to make two estate-tax elections that its accountant left off the return. A QTIP election (Section 2056(b)(7)) lets property passing into a marital trust for a su…
Late relief granted to elect out of automatic GST exemption allocation for two GRATs
When someone makes a gift to certain trusts that could later skip a generation, the tax code automatically uses up part of the person's generation-skipping transfer (GST) tax exemption unless they for…
Modifying a pre-1985 grandfathered trust will not trigger GST tax
A trust created before September 25, 1985 is "grandfathered," meaning it is exempt from the generation-skipping transfer (GST) tax as long as it is not improperly enlarged or changed in ways that shif…
Modifying a pre-1985 grandfathered trust will not trigger GST tax
A trust created before September 25, 1985 is "grandfathered," meaning it is exempt from the generation-skipping transfer (GST) tax as long as it is not improperly enlarged or changed in ways that shif…
Modifying a pre-1985 grandfathered trust will not trigger GST tax
A trust created before September 25, 1985 is "grandfathered," meaning it is exempt from the generation-skipping transfer (GST) tax as long as it is not improperly enlarged or changed in ways that shif…
Late relief to elect out of automatic GST exemption on eleven GRATs (companion ruling)
This is the companion ruling to PLR 202451010, addressing the other spouse in the same married couple. Here the taxpayer personally set up the children's trust and funded eleven grantor retained annui…
Late relief to elect out of automatic GST exemption on eleven GRAT transfers
A married couple set up eleven grantor retained annuity trusts (GRATs) whose remaining property would pass to a trust for their children when the annuity terms ended. Because the trusts could later tr…
Taxpayer received time to opt out of automatic GST exemption allocation
A spouse created and funded a trust for family members, including the couple's children, and the trust had generation-skipping transfer tax potential. The couple intended not to allocate GST exemption…
Taxpayer received time to opt out of GST allocation after GRAT term ended
A taxpayer created a grantor retained annuity trust, and when the retained interest ended the remaining property passed to a trust with generation-skipping transfer tax potential. That event closed th…
What these documents are
- Private letter rulings (PLRs): A taxpayer asked the IRS to rule on a planned transaction before doing it. The ruling shows exactly how the IRS applied the Code to those facts.
- Technical advice memoranda (TAMs): The IRS National Office answering a question raised during an audit or other proceeding.
- Chief Counsel advice (CCAs): IRS lawyers advising their own field staff on how to apply the law.
- Determination letters: Rulings on exempt-organization matters, such as whether an organization qualifies under § 501(c)(3) or a foundation's grant procedures pass § 4945.
- Not precedent, still useful: Under 26 U.S.C. § 6110(k)(3) none of these can be cited as precedent. They remain the best public window into how the IRS actually rules on facts like yours, and practitioners read them for exactly that.