Foreign Grantor Trust – Agnes Chen in Fort Wayne, Indiana
Table of Contents Others are provisions contributed to the Code by the 1996 regulation or the 1997 TRA. If a foreign trust does not distribute every one of its DNI in the existing year, the after-tax part of the undistributed DNI will become “undistributed earnings” (“UNI”). 36 In succeeding tax years, any kind of distributions […]
