{ "cells": { "grain:m_trust_vehicle_fields_c4#US-federal.beneficiary-designation.designation_rules": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal beneficiary-designation rules by account type: Treasury securities, deposit accounts and employer retirement plans with the spouse-consent rule for a waiver of the survivor annuity forms of benefit", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"31 CFR 363.20(b)(2)(i), (ii)\",\"31 CFR 363.20(b)(2)(v)\",\"31 CFR 363.20(b)(2)(vii)\",\"12 CFR 330.10(d)(1)\",\"12 CFR 330.10(c)(1), (2)\",\"29 U.S.C. 1055(c)(1), (2)\",\"31 CFR 363.20(b)(2); 12 CFR 330.10\",\"31 CFR 363.20(b)(2)(ii)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(2) Each plan shall provide that an election under paragraph (1)(A)(i) shall not take effect unless— (A)(i) the spouse of the participant consents in writing to such election, (ii) such election designates a beneficiary (or a form of benefits) which may not be changed without spousal consent (or the consent of the spouse expressly permits designations by the participant without any requirement of further consent by the spouse), and (iii) the spouse's consent acknowledges the effect of such election and is witnessed by a plan representative or a notary public, or (B) it is established to the satisfaction of a plan representative that the consent required under subparagraph (A) may not be obtained because there is no spouse, because the spouse cannot be located, or because of such other circumstances as the Secretary of the Treasury may by regulations prescribe. Any consent by a spouse (or establishment that the consent of a spouse may not be obtained) under the preceding sentence shall be effective only with respect to such spouse.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "designation_rules", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "beneficiary-designation" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title29/html/USCODE-2024-title29-chap18-subchapI-subtitleB-part2-sec1055.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.dapt.fiduciary_authority": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text on the fiduciary: the trustee's title, the notice that gives a fiduciary the taxpayer's powers and duties, and a non-grantor's power over a trust", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"26 CFR 301.6903-1(a)\",\"26 CFR 301.7701-4(a)\",\"26 U.S.C. 678(a)\",\"26 U.S.C. 6903(a)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(a) Rights and obligations of fiduciary Upon notice to the Secretary that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties, and privileges of such other person in respect of a tax imposed by this title (except as otherwise specifically provided and except that the tax shall be collected from the estate of such other person), until notice is given that the fiduciary capacity has terminated.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "fiduciary_authority", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "dapt" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap71-sec6903.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.dapt.funding_record": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text on funding a trust: the gift-tax reach of a transfer in trust, the trustee's title, the tax owner after funding and the lender rule, with the per-asset record fields marked as not stated", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"11 U.S.C. 548(e)(1)\",\"12 U.S.C. 1701j-3(d)(8)\",\"12 U.S.C. 1701j-3(d), lead-in\",\"26 CFR 301.7701-4(a)\",\"26 U.S.C. 2511(a)\",\"26 U.S.C. 671\",\"26 U.S.C. 673(a)\",\"26 U.S.C. 677(a)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(a) Scope Subject to the limitations contained in this chapter, the tax imposed by section 2501 shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible; but in the case of a nonresident not a citizen of the United States, shall apply to a transfer only if the property is situated within the United States.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "funding_record", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "dapt" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleB-chap12-subchapB-sec2511.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.dapt.lifecycle_events": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text on the events of a trust: creation, funding, a power to alter or revoke, a change of fiduciary, a creditor claim or bankruptcy and death, with the events the federal text does not name marked as not stated", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"11 U.S.C. 541(c)(2)\",\"11 U.S.C. 548(a)(1)\",\"11 U.S.C. 548(e)(1)\",\"12 U.S.C. 1701j-3(d)(7)\",\"26 CFR 1.671-2(e)(1)\",\"26 CFR 301.6903-1(a)\",\"26 CFR 301.7701-4(a)\",\"26 U.S.C. 2036(a)\",\"26 U.S.C. 2038(a)(1)\",\"26 U.S.C. 2511(a)\",\"26 U.S.C. 672(e)(2)\",\"26 U.S.C. 6903(a)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(a) In general The value of the gross estate shall include the value of all property— (1) Transfers after June 22, 1936 To the extent of any interest therein of which the decedent has at any time made a transfer (except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction with any other person (without regard to when or from what source the decedent acquired such power), to alter, amend, revoke, or terminate, or where any such power is relinquished during the 3 year period ending on the date of the decedent's death.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "lifecycle_events", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "dapt" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleB-chap11-subchapA-partIII-sec2038.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.dapt.protection_claim_rules": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text on creditor claims against a transfer to a trust: avoidance in bankruptcy, the self-settled trust lookback, the restriction on a beneficial interest and the government's priority", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"11 U.S.C. 541(c)(2)\",\"11 U.S.C. 548(a)(1)\",\"11 U.S.C. 548(e)(1)\",\"31 U.S.C. 3713(a)(1)\",\"31 U.S.C. 3713(a)(2)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(e)(1) In addition to any transfer that the trustee may otherwise avoid, the trustee may avoid any transfer of an interest of the debtor in property that was made on or within 10 years before the date of the filing of the petition, if— (A) such transfer was made to a self-settled trust or similar device; (B) such transfer was by the debtor; (C) the debtor is a beneficiary of such trust or similar device; and (D) the debtor made such transfer with actual intent to hinder, delay, or defraud any entity to which the debtor was or became, on or after the date that such transfer was made, indebted.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "protection_claim_rules", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "dapt" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title11/html/USCODE-2024-title11-chap5-subchapIII-sec548.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.dapt.reserved_powers_interests": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text on the reserved powers and retained interests that make the grantor or another person the tax owner or bring the property into the gross estate", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"26 U.S.C. 2036(a)\",\"26 U.S.C. 2038(a)(1)\",\"26 U.S.C. 672(a)\",\"26 U.S.C. 673(a)\",\"26 U.S.C. 674(a)\",\"26 U.S.C. 676(a)\",\"26 U.S.C. 677(a)\",\"26 U.S.C. 678(a)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "The grantor shall be treated as the owner of any portion of a trust in respect of which the beneficial enjoyment of the corpus or the income therefrom is subject to a power of disposition, exercisable by the grantor or a nonadverse party, or both, without the approval or consent of any adverse party.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reserved_powers_interests", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "dapt" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec674.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.dapt.role_map": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text that fixes who is the creator, the title-holder, the controller and the tax owner of a trust, with the roles the federal text leaves to state law marked as not stated", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"12 CFR 330.13\",\"12 CFR 330.7(a)\",\"26 CFR 1.671-2(e)(1)\",\"26 CFR 301.7701-4(a)\",\"26 U.S.C. 671\",\"26 U.S.C. 672(a)\",\"26 U.S.C. 672(b)\",\"26 U.S.C. 672(f)(1), (f)(2)(A)\",\"26 U.S.C. 673(a)\",\"26 U.S.C. 674(a)\",\"26 U.S.C. 676(a)\",\"26 U.S.C. 677(a)\",\"26 U.S.C. 678(a)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "Where it is specified in this subpart that the grantor or another person shall be treated as the owner of any portion of a trust, there shall then be included in computing the taxable income and credits of the grantor or the other person those items of income, deductions, and credits against tax of the trust which are attributable to that portion of the trust to the extent that such items would be taken into account under this chapter in computing taxable income or credits against the tax of an individual. Any remaining portion of the trust shall be subject to subparts A through D. No items of a trust shall be included in computing the taxable income and credits of the grantor or of any other person solely on the grounds of his dominion and control over the trust under section 61 (relating to definition of gross income) or any other provision of this title, except as specified in this subpart.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "role_map", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "dapt" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec671.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.death-transfer.death_transfer_map": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal death-transfer map by asset: Treasury book-entry securities, payable-on-death deposits, joint holdings and life insurance, with the real property transfer unstated federally", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"31 CFR 363.20(b)(2)(i) to (iv)\",\"31 CFR 363.20(b)(2)(v) to (vii)\",\"12 CFR 330.10(a)(1)\",\"12 CFR 330.10(d)(1)\",\"12 CFR 330.5(b)(1)\",\"26 U.S.C. 2040(a)\",\"26 U.S.C. 2040(b)\",\"12 CFR 191.5(b)(1)(iii)\",\"26 U.S.C. 2042(2)\",\"12 CFR 191.5(b)(1)\",\"12 CFR 191.5(b)(1)(v)(A)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(iv) The beneficiary has no ownership rights to the security during the owner's lifetime. Upon the death of the owner, the security becomes the property of the surviving beneficiary, despite any attempted testamentary disposition or any applicable local law to the contrary.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "death_transfer_map", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "death-transfer" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-31.xml?part=363§ion=363.20", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.death-transfer.probate_avoidance_claim": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal reach of probate-avoidance claims: the Treasury security passes to the beneficiary, while federal estate tax inclusion and transferee liability still apply", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"31 CFR 363.20(b)(2)(iv)\",\"31 CFR 363.20(b)(2)(vii)\",\"26 U.S.C. 2033\",\"26 U.S.C. 2038(a)(1)\",\"26 U.S.C. 2040(a)\",\"26 U.S.C. 2040(b)\",\"26 U.S.C. 2042(2)\",\"26 U.S.C. 6324(a)(2)\",\"31 U.S.C. 3713(b)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(iv) The beneficiary has no ownership rights to the security during the owner's lifetime. Upon the death of the owner, the security becomes the property of the surviving beneficiary, despite any attempted testamentary disposition or any applicable local law to the contrary.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "probate_avoidance_claim", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "death-transfer" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-31.xml?part=363§ion=363.20", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.irrevocable-trust.fiduciary_authority": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text on the fiduciary: the trustee's title, the notice that gives a fiduciary the taxpayer's powers and duties, and a non-grantor's power over a trust", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"26 CFR 301.6903-1(a)\",\"26 CFR 301.7701-4(a)\",\"26 U.S.C. 678(a)\",\"26 U.S.C. 6903(a)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(a) Rights and obligations of fiduciary Upon notice to the Secretary that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties, and privileges of such other person in respect of a tax imposed by this title (except as otherwise specifically provided and except that the tax shall be collected from the estate of such other person), until notice is given that the fiduciary capacity has terminated.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "fiduciary_authority", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "irrevocable-trust" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap71-sec6903.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.irrevocable-trust.funding_record": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text on funding a trust: the gift-tax reach of a transfer in trust, the trustee's title, the tax owner after funding and the lender rule, with the per-asset record fields marked as not stated", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"11 U.S.C. 548(e)(1)\",\"12 U.S.C. 1701j-3(d)(8)\",\"12 U.S.C. 1701j-3(d), lead-in\",\"26 CFR 301.7701-4(a)\",\"26 U.S.C. 2511(a)\",\"26 U.S.C. 671\",\"26 U.S.C. 673(a)\",\"26 U.S.C. 677(a)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(a) Scope Subject to the limitations contained in this chapter, the tax imposed by section 2501 shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible; but in the case of a nonresident not a citizen of the United States, shall apply to a transfer only if the property is situated within the United States.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "funding_record", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "irrevocable-trust" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleB-chap12-subchapB-sec2511.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.irrevocable-trust.lifecycle_events": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text on the events of a trust: creation, funding, a power to alter or revoke, a change of fiduciary, a creditor claim or bankruptcy and death, with the events the federal text does not name marked as not stated", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"11 U.S.C. 541(c)(2)\",\"11 U.S.C. 548(a)(1)\",\"11 U.S.C. 548(e)(1)\",\"12 U.S.C. 1701j-3(d)(7)\",\"26 CFR 1.671-2(e)(1)\",\"26 CFR 301.6903-1(a)\",\"26 CFR 301.7701-4(a)\",\"26 U.S.C. 2036(a)\",\"26 U.S.C. 2038(a)(1)\",\"26 U.S.C. 2511(a)\",\"26 U.S.C. 672(e)(2)\",\"26 U.S.C. 6903(a)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(a) In general The value of the gross estate shall include the value of all property— (1) Transfers after June 22, 1936 To the extent of any interest therein of which the decedent has at any time made a transfer (except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction with any other person (without regard to when or from what source the decedent acquired such power), to alter, amend, revoke, or terminate, or where any such power is relinquished during the 3 year period ending on the date of the decedent's death.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "lifecycle_events", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "irrevocable-trust" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleB-chap11-subchapA-partIII-sec2038.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.irrevocable-trust.protection_claim_rules": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text on creditor claims against a transfer to a trust: avoidance in bankruptcy, the self-settled trust lookback, the restriction on a beneficial interest and the government's priority", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"11 U.S.C. 541(c)(2)\",\"11 U.S.C. 548(a)(1)\",\"11 U.S.C. 548(e)(1)\",\"31 U.S.C. 3713(a)(1)\",\"31 U.S.C. 3713(a)(2)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(e)(1) In addition to any transfer that the trustee may otherwise avoid, the trustee may avoid any transfer of an interest of the debtor in property that was made on or within 10 years before the date of the filing of the petition, if— (A) such transfer was made to a self-settled trust or similar device; (B) such transfer was by the debtor; (C) the debtor is a beneficiary of such trust or similar device; and (D) the debtor made such transfer with actual intent to hinder, delay, or defraud any entity to which the debtor was or became, on or after the date that such transfer was made, indebted.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "protection_claim_rules", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "irrevocable-trust" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title11/html/USCODE-2024-title11-chap5-subchapIII-sec548.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.irrevocable-trust.reserved_powers_interests": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text on the reserved powers and retained interests that make the grantor or another person the tax owner or bring the property into the gross estate", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"26 U.S.C. 2036(a)\",\"26 U.S.C. 2038(a)(1)\",\"26 U.S.C. 672(a)\",\"26 U.S.C. 673(a)\",\"26 U.S.C. 674(a)\",\"26 U.S.C. 676(a)\",\"26 U.S.C. 677(a)\",\"26 U.S.C. 678(a)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "The grantor shall be treated as the owner of any portion of a trust in respect of which the beneficial enjoyment of the corpus or the income therefrom is subject to a power of disposition, exercisable by the grantor or a nonadverse party, or both, without the approval or consent of any adverse party.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reserved_powers_interests", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "irrevocable-trust" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec674.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.irrevocable-trust.role_map": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text that fixes who is the creator, the title-holder, the controller and the tax owner of a trust, with the roles the federal text leaves to state law marked as not stated", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"12 CFR 330.13\",\"12 CFR 330.7(a)\",\"26 CFR 1.671-2(e)(1)\",\"26 CFR 301.7701-4(a)\",\"26 U.S.C. 671\",\"26 U.S.C. 672(a)\",\"26 U.S.C. 672(b)\",\"26 U.S.C. 672(f)(1), (f)(2)(A)\",\"26 U.S.C. 673(a)\",\"26 U.S.C. 674(a)\",\"26 U.S.C. 676(a)\",\"26 U.S.C. 677(a)\",\"26 U.S.C. 678(a)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "Where it is specified in this subpart that the grantor or another person shall be treated as the owner of any portion of a trust, there shall then be included in computing the taxable income and credits of the grantor or the other person those items of income, deductions, and credits against tax of the trust which are attributable to that portion of the trust to the extent that such items would be taken into account under this chapter in computing taxable income or credits against the tax of an individual. Any remaining portion of the trust shall be subject to subparts A through D. No items of a trust shall be included in computing the taxable income and credits of the grantor or of any other person solely on the grounds of his dominion and control over the trust under section 61 (relating to definition of gross income) or any other provision of this title, except as specified in this subpart.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "role_map", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "irrevocable-trust" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec671.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.land-trust.funding_record": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal funding fields touching a land trust: the lender rule for a transfer of real property into an inter vivos trust, with the land trust unnamed in the federal text", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"12 U.S.C. 1701j-3(d)(8)\",\"12 CFR 191.5(b)(1)(vi)\",\"12 U.S.C. 1701j-3(d)(8); 12 CFR 191.5(b)(1)(vi)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(8) a transfer into an inter vivos trust in which the borrower is and remains a beneficiary and which does not relate to a transfer of rights of occupancy in the property;", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "funding_record", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "land-trust" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title12/html/USCODE-2024-title12-chap13-sec1701j-3.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.private-foundation.governance_excise_rules": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text on a private foundation's governance and excise taxes: self-dealing with the reasonable-compensation exception, minimum distribution, excess business holdings, jeopardizing investments, taxable expenditures, the net investment income tax, the governing-instrument requirement, and termination or transfer to another foundation", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"26 U.S.C. 4941(a), (d)\",\"26 CFR 53.4941(d)-3(c)\",\"26 U.S.C. 4942(a), (e), (g)\",\"26 U.S.C. 4943(a)\",\"26 U.S.C. 4944(a), (c)\",\"26 U.S.C. 4945(a), (d)\",\"26 U.S.C. 4940(a)\",\"26 U.S.C. 508(e)\",\"26 U.S.C. 507(a), (b)\",\"26 U.S.C. 4946(a)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(a) Initial taxes (1) On self-dealer There is hereby imposed a tax on each act of self-dealing between a disqualified person and a private foundation. The rate", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "governance_excise_rules", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "private-foundation" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleD-chap42-subchapA-sec4941.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.private-foundation.grant_rules": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text on a private foundation's grants: grants to organizations and individuals that are taxable expenditures unless the foundation follows the stated procedures, with the grantee classes the regulations treat separately (reliance on a grantee's status notice, organizations treated as public charities, foreign grantees, earmarked grants and grants passed through another organization), the expenditure responsibility steps of pre-grant inquiry, written terms (with the use restriction for a foreign grantee deemed met by a substantially equivalent agreement), grantee reports including the final report and capital-endowment reports, the general rule that the foundation is not an insurer of the grantee's activity and acts through reasonable efforts and adequate procedures (with reports from a secondary grantee where the grant is treated as made to it), the foundation's reliance on records the grantee supplies for its own report, the foundation's report of each such grant on its annual return and its records, and the consequences of a violation", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"26 U.S.C. 4945(a), (d), (g), (h)\",\"26 CFR 53.4945-5, including (b)(1), (b)(5) and (c)(4)\",\"26 CFR 53.4945-4\",\"26 U.S.C. 4942(g)\",\"26 U.S.C. 6033(c)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(h) Expenditure responsibility The expenditure responsibility referred to in subsection (d)(4) means that the private foundation is responsible to exert all rea", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "grant_rules", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "private-foundation" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleD-chap42-subchapA-sec4945.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.private-foundation.lifecycle_events": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text on a private foundation's events: creation and the notice and presumption of private foundation status, funding through contributions reported by substantial contributor, amendment through the governing-instrument requirement, change of foundation managers through the annual return, and termination; incapacity, marriage, divorce, claim, bankruptcy and death are marked as not stated", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"26 U.S.C. 508(a), (b), (e)\",\"26 U.S.C. 509(a)\",\"26 U.S.C. 6033(b)\",\"26 U.S.C. 4946(a), (b)\",\"26 U.S.C. 507(a), (b)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(a) New organizations must notify Secretary that they are applying for recognition of section 501(c)(3) status Except as provided in subsection (c), an organiza", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "lifecycle_events", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "private-foundation" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapF-partII-sec508.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.private-foundation.public_disclosure_fields": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text on what a private foundation's annual return states and what the public may inspect: substantial contributors' names and addresses, foundation managers and highly compensated employees with their compensation, grant recipients, and the return itself at the foundation's principal office", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"26 U.S.C. 6033(a) to (c)\",\"26 U.S.C. 6104(b), (d)\",\"26 U.S.C. 4946(b)\",\"26 CFR 301.6104(d)-1(a)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(b) Certain organizations described in section 501(c)(3) Every organization described in section 501(c)(3) which is subject to the requirements of subsection (a", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "public_disclosure_fields", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "private-foundation" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap61-subchapA-partIII-subpartA-sec6033.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.private-foundation.role_map": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text that fixes who the substantial contributor, the foundation managers and the taxpayer are for a private foundation, with the creator of a trust named as a substantial contributor, and title, remainder and founder-as-a-term fields marked as not stated", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"26 U.S.C. 4946(a), (b)\",\"26 CFR 53.4946-1(f)\",\"26 U.S.C. 508(a), (b)\",\"26 U.S.C. 509(a)\",\"26 U.S.C. 4940(a)\",\"26 U.S.C. 4942(g)\",\"26 U.S.C. 6033(a)\",\"26 U.S.C. 6104(d)(1)\",\"26 CFR 301.6104(d)-1(a)\",\"26 U.S.C. 507(d)(2)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(b) Foundation manager For purposes of this subchapter, the term \"foundation manager\" means, with respect to any private foundation— (1) an officer, director, o", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "role_map", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "private-foundation" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleD-chap42-subchapA-sec4946.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.private-foundation.state_supervision": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal text that reads on state supervision of a private foundation: notices to the appropriate state officer, copies of the annual return furnished to state officials, governing-instrument rules that yield to state law, the plan for an extended period to dispose of excess business holdings that the foundation submits to the Attorney General or other appropriate State official, and termination, with abatement of the termination tax where the State officer reports corrective action under State law; state registration and a state annual report are marked as not stated, and court approval is stated only in that abatement rule", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"26 U.S.C. 6104(c)\",\"26 U.S.C. 6033(c)(2)\",\"26 U.S.C. 508(e)\",\"26 U.S.C. 507(a), (b)\",\"26 U.S.C. 507(g)\",\"26 U.S.C. 4943(c)(7)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(c) Publication to State officials (1) General rule for charitable organizations In the case of any organization which is described in section 501(c)(3) and exe", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "state_supervision", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "private-foundation" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap61-subchapB-sec6104.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.revocable-trust.fiduciary_authority": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal fiduciary authority for a revocable trust: the trustee role, the notice that moves tax powers to the fiduciary, the return duty and the claim remedies", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"26 CFR 301.7701-4(a)\",\"26 U.S.C. 6903(a)\",\"26 CFR 301.6903-1(a)\",\"26 U.S.C. 6012(b)(4)\",\"31 U.S.C. 3713(b)\",\"26 U.S.C. 6324(a)(2)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(a) Rights and obligations of fiduciary Upon notice to the Secretary that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties, and privileges of such other person in respect of a tax imposed by this title (except as otherwise specifically provided and except that the tax shall be collected from the estate of such other person), until notice is given that the fiduciary capacity has terminated.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "fiduciary_authority", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "revocable-trust" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap71-sec6903.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.revocable-trust.funding_record": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal funding fields of a revocable trust: the transferor, the titled owner, the deposit-account designation and the lender rule on real property transfers", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"26 CFR 1.671-2(e)(1)\",\"26 CFR 301.7701-4(a)\",\"12 CFR 330.10(d)(2)\",\"12 CFR 330.5(b)(1)\",\"12 U.S.C. 1701j-3(d)(8)\",\"12 CFR 191.5(b)(1)(vi)\",\"26 U.S.C. 676(a)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(8) a transfer into an inter vivos trust in which the borrower is and remains a beneficiary and which does not relate to a transfer of rights of occupancy in the property;", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "funding_record", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "revocable-trust" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title12/html/USCODE-2024-title12-chap13-sec1701j-3.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.revocable-trust.lifecycle_events": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal lifecycle events of a revocable trust: revocation, death, fiduciary notice, returns and creditor consequences", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"26 U.S.C. 676(a)\",\"26 U.S.C. 2038(a)(1)\",\"26 U.S.C. 1014(b)(2)\",\"26 U.S.C. 645(a), (b)(1)\",\"26 CFR 301.6903-1(a)\",\"26 U.S.C. 6012(b)(4)\",\"31 U.S.C. 3713(b)\",\"26 U.S.C. 6324(a)(2)\",\"26 U.S.C. 676\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(a) General rule The grantor shall be treated as the owner of any portion of a trust, whether or not he is treated as such owner under any other provision of this part, where at any time the power to revest in the grantor title to such portion is exercisable by the grantor or a non-adverse party, or both.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "lifecycle_events", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "revocable-trust" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec676.htm", "table": "grain" }, "grain:m_trust_vehicle_fields_c4#US-federal.revocable-trust.role_map": { "additional_sources": null, "capture_date": "2026-10-18", "claim_type": null, "display": "Federal roles of a revocable trust: creator, titleholder, controller, tax owner and record custodian, as the federal tax and deposit rules state them", "fetch_event_id": null, "pinpoint": "{\"sections\":[\"26 CFR 1.671-2(e)(1)\",\"26 CFR 301.7701-4(a)\",\"26 U.S.C. 676(a)\",\"26 U.S.C. 672(a), (b)\",\"26 U.S.C. 671\",\"12 CFR 330.10(a)(2)\",\"12 CFR 330.5(b)(1)\",\"12 CFR 330.10(d)(2)\",\"12 CFR 330.10(c)\",\"12 CFR 330.10(c)(2)\"]}", "public_reason": null, "publish_status": "publish_ready", "quote": "(a) General rule The grantor shall be treated as the owner of any portion of a trust, whether or not he is treated as such owner under any other provision of this part, where at any time the power to revest in the grantor title to such portion is exercisable by the grantor or a non-adverse party, or both.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "role_map", "grain": "m_trust_vehicle_fields_c4", "jurisdiction": "US-federal", "row_key": "revocable-trust" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec676.htm", "table": "grain" } }, "class": "MAGNET", "content_file_sha256": "5430aadffa90a6d95076c7b92c499944896d6468a07859b1b0ec0399682f82c6", "figure_slots": [], "generator": "page-generator/1", "held": { "cells": [], "counts": { "gap": 0, "no_quote": 0, "unconfirmed": 0, "unresolved": 0 }, "is_held": false }, "last_updated": "2026-10-18", "route": "/asset-protection/trust-vehicle-comparison/", "schema": "pp-page-sources.v1", "tables": { "beneficiary-designations-table": { "field_definitions": { "designation_rules": "The federal beneficiary-designation rules by account type, as the held cell states them." }, "last_updated": "2026-10-18", "matrix_id": "m_trust_vehicle_fields_c4:beneficiary-designations-table", "row_header": "Vehicle", "rows": [ { "cells": { "designation_rules": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title29/html/USCODE-2024-title29-chap18-subchapI-subtitleB-part2-sec1055.htm", "cell_locator": "US-federal.beneficiary-designation.designation_rules", "publish_status": "publish_ready", "source_field": "designation_rules", "value": "Federal beneficiary-designation rules by account type: Treasury securities, deposit accounts and employer retirement plans with the spouse-consent rule for a waiver of the survivor annuity forms of benefit" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title29/html/USCODE-2024-title29-chap18-subchapI-subtitleB-part2-sec1055.htm", "row_id": "beneficiary-designation", "state": "beneficiary-designation" } ], "scope_label": "1 vehicles" }, "creditor-claims-on-self-settled-trusts-table": { "field_definitions": { "protection_claim_rules": "Federal text on creditor claims against a transfer to a trust, as the held cell states it." }, "last_updated": "2026-10-18", "matrix_id": "m_trust_vehicle_fields_c4:creditor-claims-on-self-settled-trusts-table", "row_header": "Vehicle", "rows": [ { "cells": { "protection_claim_rules": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title11/html/USCODE-2024-title11-chap5-subchapIII-sec548.htm", "cell_locator": "US-federal.dapt.protection_claim_rules", "publish_status": "publish_ready", "source_field": "protection_claim_rules", "value": "Federal text on creditor claims against a transfer to a trust: avoidance in bankruptcy, the self-settled trust lookback, the restriction on a beneficial interest and the government's priority" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title11/html/USCODE-2024-title11-chap5-subchapIII-sec548.htm", "row_id": "dapt", "state": "dapt" }, { "cells": { "protection_claim_rules": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title11/html/USCODE-2024-title11-chap5-subchapIII-sec548.htm", "cell_locator": "US-federal.irrevocable-trust.protection_claim_rules", "publish_status": "publish_ready", "source_field": "protection_claim_rules", "value": "Federal text on creditor claims against a transfer to a trust: avoidance in bankruptcy, the self-settled trust lookback, the restriction on a beneficial interest and the government's priority" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title11/html/USCODE-2024-title11-chap5-subchapIII-sec548.htm", "row_id": "irrevocable-trust", "state": "irrevocable-trust" } ], "scope_label": "2 vehicles" }, "death-transfer-outside-probate-table": { "field_definitions": { "death_transfer_map": "The federal death-transfer map by asset, as the held cell states it, with any transfer unstated federally marked so.", "probate_avoidance_claim": "The federal reach of probate-avoidance claims, as the held cell states it." }, "last_updated": "2026-10-18", "matrix_id": "m_trust_vehicle_fields_c4:death-transfer-outside-probate-table", "row_header": "Vehicle", "rows": [ { "cells": { "death_transfer_map": { "cell_citation_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-31.xml?part=363§ion=363.20", "cell_locator": "US-federal.death-transfer.death_transfer_map", "publish_status": "publish_ready", "source_field": "death_transfer_map", "value": "Federal death-transfer map by asset: Treasury book-entry securities, payable-on-death deposits, joint holdings and life insurance, with the real property transfer unstated federally" }, "probate_avoidance_claim": { "cell_citation_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-31.xml?part=363§ion=363.20", "cell_locator": "US-federal.death-transfer.probate_avoidance_claim", "publish_status": "publish_ready", "source_field": "probate_avoidance_claim", "value": "Federal reach of probate-avoidance claims: the Treasury security passes to the beneficiary, while federal estate tax inclusion and transferee liability still apply" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-31.xml?part=363§ion=363.20", "row_id": "death-transfer", "state": "death-transfer" } ], "scope_label": "1 vehicles" }, "foundation-excise-taxes-table": { "field_definitions": { "governance_excise_rules": "Federal text on a private foundation's governance and excise taxes, as the held cell states it." }, "last_updated": "2026-10-18", "matrix_id": "m_trust_vehicle_fields_c4:foundation-excise-taxes-table", "row_header": "Vehicle", "rows": [ { "cells": { "governance_excise_rules": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleD-chap42-subchapA-sec4941.htm", "cell_locator": "US-federal.private-foundation.governance_excise_rules", "publish_status": "publish_ready", "source_field": "governance_excise_rules", "value": "Federal text on a private foundation's governance and excise taxes: self-dealing with the reasonable-compensation exception, minimum distribution, excess business holdings, jeopardizing investments, taxable expenditures, the net investment income tax, the governing-instrument requirement, and termination or transfer to another foundation" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleD-chap42-subchapA-sec4941.htm", "row_id": "private-foundation", "state": "private-foundation" } ], "scope_label": "1 vehicles" }, "foundation-grants-table": { "field_definitions": { "grant_rules": "Federal text on a private foundation's grants and the procedures that keep them from being taxable expenditures, as the held cell states it." }, "last_updated": "2026-10-18", "matrix_id": "m_trust_vehicle_fields_c4:foundation-grants-table", "row_header": "Vehicle", "rows": [ { "cells": { "grant_rules": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleD-chap42-subchapA-sec4945.htm", "cell_locator": "US-federal.private-foundation.grant_rules", "publish_status": "publish_ready", "source_field": "grant_rules", "value": "Federal text on a private foundation's grants: grants to organizations and individuals that are taxable expenditures unless the foundation follows the stated procedures, with the grantee classes the regulations treat separately (reliance on a grantee's status notice, organizations treated as public charities, foreign grantees, earmarked grants and grants passed through another organization), the expenditure responsibility steps of pre-grant inquiry, written terms (with the use restriction for a foreign grantee deemed met by a substantially equivalent agreement), grantee reports including the final report and capital-endowment reports, the general rule that the foundation is not an insurer of the grantee's activity and acts through reasonable efforts and adequate procedures (with reports from a secondary grantee where the grant is treated as made to it), the foundation's reliance on records the grantee supplies for its own report, the foundation's report of each such grant on its annual return and its records, and the consequences of a violation" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleD-chap42-subchapA-sec4945.htm", "row_id": "private-foundation", "state": "private-foundation" } ], "scope_label": "1 vehicles" }, "foundation-public-disclosure-table": { "field_definitions": { "public_disclosure_fields": "What a private foundation's annual return states and what the public may inspect, as the held cell states it." }, "last_updated": "2026-10-18", "matrix_id": "m_trust_vehicle_fields_c4:foundation-public-disclosure-table", "row_header": "Vehicle", "rows": [ { "cells": { "public_disclosure_fields": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap61-subchapA-partIII-subpartA-sec6033.htm", "cell_locator": "US-federal.private-foundation.public_disclosure_fields", "publish_status": "publish_ready", "source_field": "public_disclosure_fields", "value": "Federal text on what a private foundation's annual return states and what the public may inspect: substantial contributors' names and addresses, foundation managers and highly compensated employees with their compensation, grant recipients, and the return itself at the foundation's principal office" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap61-subchapA-partIII-subpartA-sec6033.htm", "row_id": "private-foundation", "state": "private-foundation" } ], "scope_label": "1 vehicles" }, "foundation-state-supervision-table": { "field_definitions": { "state_supervision": "Federal text that reads on state supervision of a private foundation, as the held cell states it." }, "last_updated": "2026-10-18", "matrix_id": "m_trust_vehicle_fields_c4:foundation-state-supervision-table", "row_header": "Vehicle", "rows": [ { "cells": { "state_supervision": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap61-subchapB-sec6104.htm", "cell_locator": "US-federal.private-foundation.state_supervision", "publish_status": "publish_ready", "source_field": "state_supervision", "value": "Federal text that reads on state supervision of a private foundation: notices to the appropriate state officer, copies of the annual return furnished to state officials, governing-instrument rules that yield to state law, the plan for an extended period to dispose of excess business holdings that the foundation submits to the Attorney General or other appropriate State official, and termination, with abatement of the termination tax where the State officer reports corrective action under State law; state registration and a state annual report are marked as not stated, and court approval is stated only in that abatement rule" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap61-subchapB-sec6104.htm", "row_id": "private-foundation", "state": "private-foundation" } ], "scope_label": "1 vehicles" }, "funding-a-trust-table": { "field_definitions": { "funding_record": "What federal text says about funding the vehicle, as the held cell states it, with any field it does not state marked as not stated." }, "last_updated": "2026-10-18", "matrix_id": "m_trust_vehicle_fields_c4:funding-a-trust-table", "row_header": "Vehicle", "rows": [ { "cells": { "funding_record": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleB-chap12-subchapB-sec2511.htm", "cell_locator": "US-federal.dapt.funding_record", "publish_status": "publish_ready", "source_field": "funding_record", "value": "Federal text on funding a trust: the gift-tax reach of a transfer in trust, the trustee's title, the tax owner after funding and the lender rule, with the per-asset record fields marked as not stated" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleB-chap12-subchapB-sec2511.htm", "row_id": "dapt", "state": "dapt" }, { "cells": { "funding_record": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleB-chap12-subchapB-sec2511.htm", "cell_locator": "US-federal.irrevocable-trust.funding_record", "publish_status": "publish_ready", "source_field": "funding_record", "value": "Federal text on funding a trust: the gift-tax reach of a transfer in trust, the trustee's title, the tax owner after funding and the lender rule, with the per-asset record fields marked as not stated" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleB-chap12-subchapB-sec2511.htm", "row_id": "irrevocable-trust", "state": "irrevocable-trust" }, { "cells": { "funding_record": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title12/html/USCODE-2024-title12-chap13-sec1701j-3.htm", "cell_locator": "US-federal.land-trust.funding_record", "publish_status": "publish_ready", "source_field": "funding_record", "value": "Federal funding fields touching a land trust: the lender rule for a transfer of real property into an inter vivos trust, with the land trust unnamed in the federal text" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title12/html/USCODE-2024-title12-chap13-sec1701j-3.htm", "row_id": "land-trust", "state": "land-trust" }, { "cells": { "funding_record": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title12/html/USCODE-2024-title12-chap13-sec1701j-3.htm", "cell_locator": "US-federal.revocable-trust.funding_record", "publish_status": "publish_ready", "source_field": "funding_record", "value": "Federal funding fields of a revocable trust: the transferor, the titled owner, the deposit-account designation and the lender rule on real property transfers" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title12/html/USCODE-2024-title12-chap13-sec1701j-3.htm", "row_id": "revocable-trust", "state": "revocable-trust" } ], "scope_label": "4 vehicles" }, "reserved-powers-table": { "field_definitions": { "reserved_powers_interests": "The reserved powers and retained interests federal text ties to tax ownership or the gross estate, as the held cell states them." }, "last_updated": "2026-10-18", "matrix_id": "m_trust_vehicle_fields_c4:reserved-powers-table", "row_header": "Vehicle", "rows": [ { "cells": { "reserved_powers_interests": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec674.htm", "cell_locator": "US-federal.dapt.reserved_powers_interests", "publish_status": "publish_ready", "source_field": "reserved_powers_interests", "value": "Federal text on the reserved powers and retained interests that make the grantor or another person the tax owner or bring the property into the gross estate" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec674.htm", "row_id": "dapt", "state": "dapt" }, { "cells": { "reserved_powers_interests": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec674.htm", "cell_locator": "US-federal.irrevocable-trust.reserved_powers_interests", "publish_status": "publish_ready", "source_field": "reserved_powers_interests", "value": "Federal text on the reserved powers and retained interests that make the grantor or another person the tax owner or bring the property into the gross estate" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec674.htm", "row_id": "irrevocable-trust", "state": "irrevocable-trust" } ], "scope_label": "2 vehicles" }, "trust-lifecycle-events-table": { "field_definitions": { "lifecycle_events": "The events in the vehicle's life that federal text addresses, as the held cell states them, with any event it does not name marked as not stated." }, "last_updated": "2026-10-18", "matrix_id": "m_trust_vehicle_fields_c4:trust-lifecycle-events-table", "row_header": "Vehicle", "rows": [ { "cells": { "lifecycle_events": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleB-chap11-subchapA-partIII-sec2038.htm", "cell_locator": "US-federal.dapt.lifecycle_events", "publish_status": "publish_ready", "source_field": "lifecycle_events", "value": "Federal text on the events of a trust: creation, funding, a power to alter or revoke, a change of fiduciary, a creditor claim or bankruptcy and death, with the events the federal text does not name marked as not stated" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleB-chap11-subchapA-partIII-sec2038.htm", "row_id": "dapt", "state": "dapt" }, { "cells": { "lifecycle_events": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleB-chap11-subchapA-partIII-sec2038.htm", "cell_locator": "US-federal.irrevocable-trust.lifecycle_events", "publish_status": "publish_ready", "source_field": "lifecycle_events", "value": "Federal text on the events of a trust: creation, funding, a power to alter or revoke, a change of fiduciary, a creditor claim or bankruptcy and death, with the events the federal text does not name marked as not stated" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleB-chap11-subchapA-partIII-sec2038.htm", "row_id": "irrevocable-trust", "state": "irrevocable-trust" }, { "cells": { "lifecycle_events": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapF-partII-sec508.htm", "cell_locator": "US-federal.private-foundation.lifecycle_events", "publish_status": "publish_ready", "source_field": "lifecycle_events", "value": "Federal text on a private foundation's events: creation and the notice and presumption of private foundation status, funding through contributions reported by substantial contributor, amendment through the governing-instrument requirement, change of foundation managers through the annual return, and termination; incapacity, marriage, divorce, claim, bankruptcy and death are marked as not stated" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapF-partII-sec508.htm", "row_id": "private-foundation", "state": "private-foundation" }, { "cells": { "lifecycle_events": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec676.htm", "cell_locator": "US-federal.revocable-trust.lifecycle_events", "publish_status": "publish_ready", "source_field": "lifecycle_events", "value": "Federal lifecycle events of a revocable trust: revocation, death, fiduciary notice, returns and creditor consequences" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec676.htm", "row_id": "revocable-trust", "state": "revocable-trust" } ], "scope_label": "4 vehicles" }, "trustee-authority-table": { "field_definitions": { "fiduciary_authority": "What federal text says about the fiduciary's authority over the trust, as the held cell states it." }, "last_updated": "2026-10-18", "matrix_id": "m_trust_vehicle_fields_c4:trustee-authority-table", "row_header": "Vehicle", "rows": [ { "cells": { "fiduciary_authority": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap71-sec6903.htm", "cell_locator": "US-federal.dapt.fiduciary_authority", "publish_status": "publish_ready", "source_field": "fiduciary_authority", "value": "Federal text on the fiduciary: the trustee's title, the notice that gives a fiduciary the taxpayer's powers and duties, and a non-grantor's power over a trust" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap71-sec6903.htm", "row_id": "dapt", "state": "dapt" }, { "cells": { "fiduciary_authority": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap71-sec6903.htm", "cell_locator": "US-federal.irrevocable-trust.fiduciary_authority", "publish_status": "publish_ready", "source_field": "fiduciary_authority", "value": "Federal text on the fiduciary: the trustee's title, the notice that gives a fiduciary the taxpayer's powers and duties, and a non-grantor's power over a trust" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap71-sec6903.htm", "row_id": "irrevocable-trust", "state": "irrevocable-trust" }, { "cells": { "fiduciary_authority": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap71-sec6903.htm", "cell_locator": "US-federal.revocable-trust.fiduciary_authority", "publish_status": "publish_ready", "source_field": "fiduciary_authority", "value": "Federal fiduciary authority for a revocable trust: the trustee role, the notice that moves tax powers to the fiduciary, the return duty and the claim remedies" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap71-sec6903.htm", "row_id": "revocable-trust", "state": "revocable-trust" } ], "scope_label": "3 vehicles" }, "who-owns-the-trust-for-tax-table": { "field_definitions": { "role_map": "The roles federal text fixes for the vehicle, as the held cell states them, with any role it leaves to state law marked as not stated." }, "last_updated": "2026-10-18", "matrix_id": "m_trust_vehicle_fields_c4:who-owns-the-trust-for-tax-table", "row_header": "Vehicle", "rows": [ { "cells": { "role_map": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec671.htm", "cell_locator": "US-federal.dapt.role_map", "publish_status": "publish_ready", "source_field": "role_map", "value": "Federal text that fixes who is the creator, the title-holder, the controller and the tax owner of a trust, with the roles the federal text leaves to state law marked as not stated" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec671.htm", "row_id": "dapt", "state": "dapt" }, { "cells": { "role_map": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec671.htm", "cell_locator": "US-federal.irrevocable-trust.role_map", "publish_status": "publish_ready", "source_field": "role_map", "value": "Federal text that fixes who is the creator, the title-holder, the controller and the tax owner of a trust, with the roles the federal text leaves to state law marked as not stated" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec671.htm", "row_id": "irrevocable-trust", "state": "irrevocable-trust" }, { "cells": { "role_map": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleD-chap42-subchapA-sec4946.htm", "cell_locator": "US-federal.private-foundation.role_map", "publish_status": "publish_ready", "source_field": "role_map", "value": "Federal text that fixes who the substantial contributor, the foundation managers and the taxpayer are for a private foundation, with the creator of a trust named as a substantial contributor, and title, remainder and founder-as-a-term fields marked as not stated" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleD-chap42-subchapA-sec4946.htm", "row_id": "private-foundation", "state": "private-foundation" }, { "cells": { "role_map": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec676.htm", "cell_locator": "US-federal.revocable-trust.role_map", "publish_status": "publish_ready", "source_field": "role_map", "value": "Federal roles of a revocable trust: creator, titleholder, controller, tax owner and record custodian, as the federal tax and deposit rules state them" } }, "jurisdiction": "US-federal", "last_checked": "2026-10-18", "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapJ-partI-subpartE-sec676.htm", "row_id": "revocable-trust", "state": "revocable-trust" } ], "scope_label": "4 vehicles" } }, "template": "matrix", "tier": "T1", "warnings": [] }