Unpaid Present Entitlements and Estate Planning
Last week, we looked at the ATO’s increased attention on unpaid present entitlements (UPEs) and arrangements that take the form of UPEs.
Last week, we looked at the ATO’s increased attention on unpaid present entitlements (UPEs) and arrangements that take the form of UPEs.
Unpaid Present Entitlements are trust distributions to a beneficiary that hasn’t actually been paid, and so appears as still owed.
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