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of <h1>Tax Rules for Trusts with Unidentified Beneficiaries Set to Clarify Marginal Rate Applications and Prevent Potential Evasion Strategies</h1> Legal analysis of taxation provisions for trusts with indeterminate beneficiaries reveals key principles in proposed legislation. The new clause maintains existing tax policy by imposing maximum marginal tax rates when beneficiary shares are unknown, with specific exceptions for employee benefit funds, will trusts, and historical family trusts. The provision aims to prevent tax avoidance while protecting legitimate trust arrangements, continuing the fundamental approach of the previous statutory framework with modernized language and structural updates.
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