Effective January 15, 2018, our new address is:

Three Morrocroft Centre, Suite 400
6801 Morrison Boulevard
Charlotte, North Carolina 28211

Our phone numbers will remain the same.

Stitching Shadows in Neverland: A Counterpart Basis Analysis Applied to Disregarded Promissory Notes and Assets Owned in Grantor Trusts

Carl King and John Hodnette are the authors of this article featured as the cover story of the November/December 2017 Probate & Property magazine.  

The article explores the use of grantor trusts in estate planning and the unanswered question of how basis should be reported for notes received from grantor trusts which are disregarded for income tax purposes.

Download PDF