I have a client who is a SNT and that is not a problem except the beneficiary died in early July and her "normal" brother became the beneficiary.

There is a house that is now rented out and the type of trust changed from a qualifed Beneficary trust to just a complex trust.

I am not sure the best way to handle this and would appreciate any thoughts.

Should I do two part year tax returns, one until death and then a second for the balance of the year? Can you do that? Or just change to complex trust and allocate what I can to brother?

Or????

Thanks in advance for any help.

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Joseph R. Tone
Certified Public Accountant