Income and Estate Tax Planning for Special Needs Trusts — footnotes

¹ See 42 USC Section 1382; it is beyond this article’s scope (and CPAs’ practice) to discuss the specific qualifications for the various government programs.

² See 20 CFR Section 416.1102.

³ See 42 USC Section 1382b(a).

⁴ IRS Letter Ruling 8341005 (6/24/83).

⁵ See Frederick H. Prince, 35 TC 974 (1961).

⁶ “Crummey” powers are named after D. Clifford Crummey, 397 F2d 82 (9th Cir. 1968).

⁷ See Sarah A. Bergan, 80 F2d 89 (2d Cir. 1935).

⁸ Est. of Maria Cristofani, 97 TC 74 (1991).

⁹ See IRS Letter Ruling (TAM) 9628004 (7/12/96).

¹⁰ See Rev. Rul. 2002-20, 2002-1 CB 794; see also IRS Letter Ruling 9903001 (1/25/99).

¹¹ See 42 USC Section 1396p(d)(4)(A) and (C).

¹² See Rev. Rul. 83-25, 1983-1 CB 116.

¹³ IRS Letter Ruling 9437034 (9/16/94).

¹⁴ IRS Letter Ruling (TAM) 9506004 (2/10/95).