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Recently, Hirst Applegate attorney, Jessica Schneider, presented to the American Alliance of Paralegals, Inc. at their 13th  Annual Paralegal Summit.  The national Summit was attended by a variety of participants across the country.  Ms. Schneider’s presentation, entitled “Grantor Trust Status.  Why Do I Care,”  provided a practical application of the complicated grantor trust rules described in Internal Revenue Code §§ 671 – 679.