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<DIV><FONT size=4>Does a closing agent need to include on its 1099-S real estate
sales of homes by trustees?</FONT></DIV>
<DIV><FONT size=4>One is a residence sold for $350,000 by a “family trust” and I
am not sure if it is revocable or irrevocable.</FONT></DIV>
<DIV><FONT size=4>The other is an irrevocable residence and a $35,000
sale.</FONT></DIV>
<DIV><FONT size=4>Thanks</FONT></DIV>
<DIV><FONT size=4>Josh</FONT></DIV>
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<DIV><STRONG><SPAN style="FONT-SIZE: 18pt; COLOR: #004080">Joshua F.
Grant</SPAN></STRONG><SPAN style="COLOR: #004080"><BR></SPAN><SPAN
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O. Box 619<BR>Wilbur, WA 99185<BR>509 647 5578</SPAN><SPAN
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