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    <title>Assessment on the retirement or death of the participant</title>
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    <description>Assessing Officers must make separate assessments when one unincorporated body succeeds another due to retirement of all participants or death of any participant, and those assessments are to be made by treating the succeeding body as the successor and the other as the predecessor under the applicable successor-predecessor assessment framework.</description>
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      <description>Assessing Officers must make separate assessments when one unincorporated body succeeds another due to retirement of all participants or death of any participant, and those assessments are to be made by treating the succeeding body as the successor and the other as the predecessor under the applicable successor-predecessor assessment framework.</description>
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