Assertion: bequest | /r/HasProperty | made to nonelecting foreign trust
Facets:
Source sentences:
text: If a covered gift or covered bequest is made to a nonelecting foreign trust (or to a separate share of the trust), a distribution from the trust (or from the separate share of the trust) to the U.S. citizen spouse of the covered expatriate who funded the trust (whether in whole or in part) will not qualify for the exception.