{"id":2544,"date":"2014-12-31T17:27:11","date_gmt":"2014-12-31T22:27:11","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=2544"},"modified":"2022-05-25T08:19:01","modified_gmt":"2022-05-25T12:19:01","slug":"tax-effects-retroactive-reformations-modifications","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=2544","title":{"rendered":"Tax Effects of Retroactive Reformations and Modifications"},"content":{"rendered":"<p>The IRS has issued five identical private letter rulings, PLRs 201442042, 201442043, 201442044, 201442045, and 201442046, apparently to five different parties involved in the same transaction, agreeing that a court-approved reformation of a trust in accordance with \u00a7 415 of&#8230; <\/p>\n<div class=\"pmpro\">\n<div class=\"pmpro_card pmpro_content_message\">\n<div class=\"pmpro_card_content\">This content is for Subscriber members only.<br \/><a href=\"http:\/\/resources.evans-legal.com\/wp-login.php?action=register\">Register<\/a><\/div>\n<div class=\"pmpro_card_actions pmpro_font-medium\">Already a member? <a href=\"https:\/\/resources.evans-legal.com\/?action=login&#038;redirect_to=https%3A%2F%2Fresources.evans-legal.com%2F%3Fp%3D2544\">Log in here<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The IRS has issued five identical private letter rulings, PLRs 201442042, 201442043, 201442044, 201442045, and 201442046, apparently to five different parties involved in the same transaction, agreeing that a court-approved reformation of a trust in accordance with \u00a7 415 of... <\/p>\n<div class=\"pmpro\"><div class=\"pmpro_card pmpro_content_message\"><div class=\"pmpro_card_content\">This content is for Subscriber members only.<br \/><a href=\"http:\/\/resources.evans-legal.com\/wp-login.php?action=register\">Register<\/a><\/div><div class=\"pmpro_card_actions pmpro_font-medium\">Already a member? <a href=\"https:\/\/resources.evans-legal.com\/?action=login&#038;redirect_to=https%3A%2F%2Fresources.evans-legal.com%2F%3Fp%3D2544\">Log in here<\/a><\/div><\/div><\/div>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[32,321],"tags":[327,333,318,328],"class_list":["post-2544","post","type-post","status-publish","format-standard","hentry","category-articles","category-rulings","tag-federal-estate-tax","tag-federal-gift-tax","tag-pef-7740-5","tag-pef-7740-6","pmpro-level-required","pmpro-level-1","pmpro-level-3","pmpro-level-4","pmpro-no-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/2544","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2544"}],"version-history":[{"count":4,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/2544\/revisions"}],"predecessor-version":[{"id":9224,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/2544\/revisions\/9224"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}