Trusts and Estates

Trustees and Beneficiaries Beware: Think Twice Before Modifying an Irrevocable Trust By: Christina M. Chan Under section 6110(i)(1) of the Internal Revenue Code, a Chief Counsel Advice memorandum (“CCA”) is a term used to describe written advice or instruction issued by the Service or the Office of Chief Counsel to field offices concerning the IRS’ … Continued