§ 44-23-2 - Statements filed by trustees. - Rhode-island Statutes

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-23 > 44-23-2

SECTION 44-23-2

§ 44-23-2 Statements filed by trustees.– Whenever any person during his or her life appoints a trustee, naming thatperson or others as beneficiaries, and providing for the administration of thetrust after his or her death, or providing for a termination of the trust and adistribution of the trust estate or any part of the trust estate at his or herdeath, any person acting as the trustee or any trustee of property subject to apower of appointment, shall, within thirty (30) days after the death of thecreator of the trust, or within thirty (30) days after the death of the doneeof the power file with the tax administrator a sworn statement showing:

(1) The trust agreement, if any;

(2) The full and fair cash value of the trust estate;

(3) The extent of the duration of the trust;

(4) The manner provided for its termination;

(5) The names and addresses of the beneficiaries of thetrust; and

(6) Any other information relating to the trust, which thetax administrator may deem necessary for the proper assessment of the tax onthe estate.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-23 > 44-23-2

SECTION 44-23-2

§ 44-23-2 Statements filed by trustees.– Whenever any person during his or her life appoints a trustee, naming thatperson or others as beneficiaries, and providing for the administration of thetrust after his or her death, or providing for a termination of the trust and adistribution of the trust estate or any part of the trust estate at his or herdeath, any person acting as the trustee or any trustee of property subject to apower of appointment, shall, within thirty (30) days after the death of thecreator of the trust, or within thirty (30) days after the death of the doneeof the power file with the tax administrator a sworn statement showing:

(1) The trust agreement, if any;

(2) The full and fair cash value of the trust estate;

(3) The extent of the duration of the trust;

(4) The manner provided for its termination;

(5) The names and addresses of the beneficiaries of thetrust; and

(6) Any other information relating to the trust, which thetax administrator may deem necessary for the proper assessment of the tax onthe estate.

State Codes and Statutes

Back To Homepage

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-23 > 44-23-2

SECTION 44-23-2

§ 44-23-2 Statements filed by trustees.– Whenever any person during his or her life appoints a trustee, naming thatperson or others as beneficiaries, and providing for the administration of thetrust after his or her death, or providing for a termination of the trust and adistribution of the trust estate or any part of the trust estate at his or herdeath, any person acting as the trustee or any trustee of property subject to apower of appointment, shall, within thirty (30) days after the death of thecreator of the trust, or within thirty (30) days after the death of the doneeof the power file with the tax administrator a sworn statement showing:

(1) The trust agreement, if any;

(2) The full and fair cash value of the trust estate;

(3) The extent of the duration of the trust;

(4) The manner provided for its termination;

(5) The names and addresses of the beneficiaries of thetrust; and

(6) Any other information relating to the trust, which thetax administrator may deem necessary for the proper assessment of the tax onthe estate.