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Epstein File EFTA00983485: Classified (DS9)

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This document contains tax guidance regarding New York State's treatment of trusts classified as grantor trusts for federal tax purposes. The excerpt does not identify specific individuals, dates, amounts, or case-related trust structures. The document appears to be general tax reference material regarding trust classification.

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As you may know, New York State treats a trust as a grantor trust if the trust is **classified** as a grantor trust for federal purposes.

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