Epstein Index›Documents›EFTA01450712
⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01450712: Mueller, Kelly Armstrong and Armstrong (DS10)

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The document references regulatory and legal matters involving GRAT (Grantor Retained Annuity Trust) regulations, specifically T.D. 8899, and discusses settlement fees, tax apportionment for the Estate of Esther Brabson, and dependency exemption in the context of kidnapping.

👤 Named in This Document
🔑 Evidence Keywords

📋 Key Excerpts3

PersonKeyword
Excerpt 1
GRAT regulations issued (T.D. 8899, 26 2000-11 CFR Part 25); settlement fees and tax apportionment (Estate of Esther Brabson); dependency exemption for **kidnapped**
Excerpt 2
Bunney); charitable bequest of non-qualified stock options taxable to charity, not estate (PLR 20012076) 03/24/00 Donees subject to transferee liability (**Armstrong**
Excerpt 3
and estate tax repeal; embezzled money is taxable income (Amini); no 2000-06 "married filing jointly available for taxpayer in same-sex relationship (**Mueller**

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