decedent IRA with pass-through trust to pay taxes

wondering about the viability of the Pass Through Trust taking a distribution from the decedent IRA which it, in turn, distributes to the Estate for the payment of estate expenses (then, on the Trust’s 1041, it would take an income distribution deduction for the amount of the IRA distribution passed through to the estate so that none of the IRA distribution would be taxable to the Trust but would be taxable, instead, in the Estate — where deductions for expenses are available). As you can tell, the goal is to get the income on the return where attorney fees, executor fees and court costs deductions can be used to offset it.

Can the IRA make distributions directly to the Estate, to the extent of the Estate bills it’s paying? the IRA beneficary is the trust, the trust beneficaries are decedents two daughters.



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