Per capita distributions are taxable in the year of distribution regardless of whether the recipient is a minor, unless placed into a qualifying deferral option such as a grantor trust arrangement outlined in Revenue Procedure 2011-56.
Paj sa a pa tradwi nan lang Krey¨°l paske pa gen tradiksyon ki disponib pou lemoman nan lang ou chwazi a. Jwenn ¨¨d nan lang pa w.