Proposed Tax Law Changes Targeting Defective Grantor Trust Sales and HEET Abuse

The document outlines technical tax proposals affecting grantor trusts and HEETs, but it does not name any specific influential individuals, corporations, or agencies beyond general references to the Proposal would tax sales to defective grantor trusts as estate or gift transfers, closing a loophole Extension of the estate‑tax lien to cover the full deferral period could affect long‑term tax coll