1. Most short questions can be answered with a sentence or two. A few questions may require a paragraph or possibly two. Succinct, easy to read answers will be rewarded. 2. Please cite statutory code sections where applicable. (IRC and Regulation are the only two source can be used.)
3. Assume any “Trust Company” is an independent trustee under Section 674(c). If you feel that a question is ambiguous and/or that not enough facts have been given, state in your answer any additional facts you need to know and state your answer in the alternative (i.e., if I learn the facts are X then the answer is A, if I learn the facts are Y then the answer is B).
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