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14 October 2022 External T.I. 2021-0913801E5 - Lifetime Benefit Trust -- attach -- Paragraph 60.011(1)(b)
14 October 2022 External T.I. 2021-0913801E5 - Lifetime Benefit Trust -- attach -- Paragraph 60.011(1)(b)
the rule against accumulations can be problematic for lifetime benefit trusts
