An IRA trustee recommended an investment to the IRA holder and that investment generated UBTI. The IRA trustee will be preparing Form 990-T for the IRA and wishes to pay the UBIT on behalf of the IRA in order to make amends for its perceived mistake in recommending the investment to the client. The investment has since been disposed of. I note that payment of the UBIT by the IRA owner can disqualify the IRA, but would payment of the tax by the IRA trustee cause any problems? The payment of the UBIT by the IRA Trustee is basically a client relationship concession in order to keep the client happy. Any advice appreciated on this point.