Requirements / 3ae6b03c3973b8db
This is a normalized obligation summary extracted deterministically from regulatory text. The structured fields below are parsed from the source—not AI-generated summaries.
Mandatory FINAL

Obligation Structure

Actor
company
Modality
Mandatory
Duty
use of the trust's or estate's interest in the compan trust

Source Text

The interest of each beneficiary of a trust or estate in the assets of such trust or estate must be determined by assuming the maximum exercise of discretion by the fiduciary in favor of such beneficiary and the maximum use of the trust's or estate's interest in the company to satisfy the interests of such beneficiary.
Source Document: 2025-00393
Agency: Treasury Department
CFR Parts: 26 CFR 1
Requirement Type: other

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Stable ID: 3ae6b03c3973b8db