Converting an ESBT to a QSST. For a trust that seeks to convert from an ESBT to a QSST, the consent of the Commissioner is hereby granted to re- voke the ESBT election as of the effec- tive date of the QSST election, if all the following requirements are met:
Appears in 7 contracts
Samples: www.govinfo.gov, www.govinfo.gov, www.govinfo.gov
