Grantor Trusts. If all or a portion of an ESBT is treated as owned by a person under subpart E, part I, sub- chapter J, chapter 1 of the Internal Revenue Code, such owner is a poten- tial current beneficiary in addition to persons described in paragraph (m)(4)(i) of this section.
Appears in 8 contracts
Samples: Supplemental Contract, Publishing Agreement, Supplemental Contract
