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You know your stuff!  Wondering if you can help me here:  I gave a gift to my sister's Special Needs Trust, of which I am trustee. I am pretty sure I am required to file even if it was less than $15,000 (which it is not) and even if I owe no tax at this point in our estate value. 

Do you know if I need to attach a copy of the trust document when I file the 709? Seems like there may be documents required, but not sure if I just have to keep the records.

Thanks for all the info.