Question: A gift that might otherwise be viewed as a future interest in a trust can be treated as present interest gift if: 1. The beneficiary

A gift that might otherwise be viewed as a future interest in a trust can be treated as present interest gift if:

1. The beneficiary has the right to contribute to the trust

2. The beneficiary has the right to withdraw a contribution (gift) to the trust

3 The beneficiary has the right to makie income distributions to the trust

4. The beneficiary has the right to makie corpus contributions to the trust

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