I think Bob is pushing the envelope. @BobKamman Where in Sections 671-679 would the beneficiary living in the house be treated as a substantial owner?

But, what, if anything, does the trust document say about the house?

A client of mine died a few months ago. Her house and other assets are in a trust. The trust says:

Son John gets the house.

Blacksheep/drug addict son Steve gets $1.

Sons John and Mike split everything else.

Maybe we could argue John is treated as a substantial owner. (But he said he's not selling it)