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The tax treatment of distributions from any trust to its beneficiaries is the same, regardless of whether the trust is effective before or after the grantor’s death.

The factors that determine who is responsible for paying the taxes on trust income depends on the stipulations of the trust document and whether the grantor retains the right to revoke it.

In that event, you will be treated as having received a liquidating distribution equal to your share of the amount of cash and the fair market value of any asset distributed to the liquidating trust, net of any accompanying liabilities.

As with other liquidating distributions described above, you will be required to recognize a gain to the extent the value of such liquidating distribution is greater than your basis in your stock notwithstanding that you may not currently receive a distribution of cash or any other assets with which to satisfy the resulting tax liability.

In such case, the liquidating trust would most likely be taxable as a partnership.

If the Board avails itself of the use of a liquidating trust, it is anticipated that every effort will be made to ensure that it will be classified as such for Federal income tax purposes.

tax treatment of liquidating trusts-90tax treatment of liquidating trusts-85tax treatment of liquidating trusts-59

Accordingly, you will be required to take into account in computing your taxable income your pro rata share of each item of income, gain and loss of the liquidating trust. If the liquidating trust fails to qualify as such, its treatment will depend, among other things, upon the reasons for its failure to so qualify.An entity classified as a liquidating trust may receive assets, including cash, from the liquidating entity without incurring any tax.It will be treated as a grantor trust, and accordingly will also not be subject to tax on any income or gain recognized by it. stockholder will also recognize taxable gain or loss when all or part of his pro rata portion of an asset is disposed of for an amount greater or less than his pro rata portion of the fair market value of such asset at the time it was transferred to the liquidating trust.The tax treatment of required trust income distributions to beneficiairies depends on whether the distribution includes capital gains or ordinary income.To illustrate, assume the grantor transfers a portfolio of corporate bonds to the trust and requires that beneficiaries receive immediate distributions of all interest payments and gains on the sale of any bonds.

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