Inkind stock registration from NUA
Does an in kind transfer of company stock that qualifies for NUA benefit have to be registered in the name of the stock holder or can it go into a trust that has the stockholder and spouse as co-trustees without affecting the NUA status for capital gains?
Permalink Submitted by Bruce Steiner on Wed, 2010-12-08 23:14
If you make a gift to a trust and are a trustee of the trust, then depending on the terms of the trust, it may be included in your estate for estate tax purposes.