IRC § 678 and the Beneficiary Deemed Owner Trust (BDOT)
the gift incomplete would cause a taxable gift.9 If a holder exercises or ... 203E, § 505 omits paragraph b of UTC 505, leaving the answer to common law.
the gift incomplete would cause a taxable gift.9 If a holder exercises or ... 203E, § 505 omits paragraph b of UTC 505, leaving the answer to common law.