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On March 1, Bruce transfers $300,000 to a revocable trust with Sprint Bank as trustee. The trustee must pay out all the income to Sam during Sam's lifetime. At Sam's death, the property is to be paid to Sam Jr. On December 31, the trustee distributes $40,000 of income to Sam. What date did a gift occur? What was the amount of the gift?
Pat Buchanan
An American political commentator, author, and politician known for his conservative views.
Ralph Nader
An American political activist, author, lecturer, and attorney noted for his involvement in consumer protection, environmentalism, and government reform movements.
Anita Hill
An American lawyer and academic, known for accusing U.S. Supreme Court nominee Clarence Thomas of sexual harassment in 1991.
Clarence Thomas
An Associate Justice of the Supreme Court of the United States, nominated by President George H.W. Bush, and known for his conservative judicial philosophy.
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