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TAXABLE YEAR 2015 Alternative Minimum Tax and Credit Limitations Fiduciaries CALIFORNIA SCHEDULE P (541) Attach this schedule to Form 541. Names as shown on Form 541 VEIN Part I Fiduciaries Share
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Credit limitations fiduciaries are restrictions placed on the extension of credit by fiduciaries, such as trustees or executors, to protect the assets of the beneficiaries.
Fiduciaries who are subject to credit limitations are required to file credit limitations fiduciaries.
Credit limitations fiduciaries must be filled out by disclosing any restrictions on extending credit to beneficiaries, including the reasons for the limitations.
The purpose of credit limitations fiduciaries is to safeguard the financial interests of beneficiaries by preventing fiduciaries from excessive or inappropriate borrowing from trust assets.
Information such as the name of the fiduciary, the beneficiaries, the amount and terms of the credit limitations, and the reasons for imposing the restrictions must be reported on credit limitations fiduciaries.
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