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Estimating cost of dissolving low value trust assets

Bogleheads • View forum - Personal Finance (Not Investing) - www.bogleheads.org
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What difference would it make if 1 of 3 beneficiaries of a dissolved trust declines to receive disbursement ?

Worded another way with an example:

Assume the trust has just one asset, a home valued at 90,000.

Each beneficiary would receive 30,000 upon sale.

The buyer is a grandchild of the deceased grantor of trust.

If 1 of the 3 beneficiaries declines their share of the sale, donating the value to the buyer (grandchild of deceased grantor of trust) and buyer only pays 60,000 to the other 2 of 3 beneficiaries, is there something special to be aware of related to IRS rules ? Perhaps it does not matter since the amount is so small?
Date: Jun 19, 2017   


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