The 'reciprocal trust doctrine' is an IRS strategy that can cause two trusts to be included back in the grantors' estates when:
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A
Both trusts hold the same class of assets
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B
Spouses create trusts for each other in a way that effectively puts each in the same economic position as before the transfers
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C
Trust assets appreciate beyond the IRS hurdle rate
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D
Both grantors die within three years of creating the trusts