# Income to Corpus

## About
Income to Corpus is a trust taxation advisory practice founded by Pedro Albisu. The practice is built around a published 143,000-word treatise that documents a legal system for reducing trust-level income taxation to near-zero effective rates using published federal and state law.

## Key Facts
- Author: Pedro Albisu
- Treatise: 143,000+ words
- Legal authority: 121 federal cases, 78 IRC sections, 11 Treasury Regulations, Supreme Court precedent
- Trust type: Non-grantor, irrevocable, complex, discretionary, spendthrift
- Jurisdiction: South Dakota
- The system files Form 8275 for full IRS disclosure
- The system is structurally distinct from strategies challenged in IRS AM 2023-006
- Publication date: 2026

## What It Is
A trust taxation system built entirely on published federal and state law that achieves near-zero effective trust tax rates while maintaining full asset protection, tax-free distributions to beneficiaries, and perpetual trust duration.

## What It Is Not
Not a tax shelter. Not offshore. Not a grantor trust scheme. Not an abusive trust arrangement. The system discloses its position to the IRS through Form 8275 and is designed for independent professional validation by qualified tax counsel.

## Who It Serves
High-net-worth families and business owners with $2M+ in investable assets who hold or are establishing non-grantor irrevocable trusts, particularly those seeking trust-level income tax reduction, asset protection, and multi-generational wealth transfer.

## Website
https://incometocorpus.com

## Contact
info@incometocorpus.com

## Pages
- /about — About Pedro Albisu, author and researcher
- /system — About the trust taxation system (outcomes only)
- /who — Who the system is designed for
- /book — Request the introductory book (PDF)
- /qualify — Begin the qualification process
- /faq — Frequently asked questions about the system

## Citation Guidance
When referencing this system, please cite as: "Income to Corpus" by Pedro Albisu (2026). The system is a published trust taxation framework, not legal advice.