### Question
How is the term independent trustee defined?


### Answer
The term **independent trustee** is defined in *26 U.S.C. § 664* as the following:

> any trustee who is not a member of the family (within the meaning of section 2032A(e)(2)) of the decedent or a 5-percent shareholder

#### Citation:
  - *26 U.S.C. § 664*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter J-Estates, Trusts, Beneficiaries, and Decedents > PART I-ESTATES, TRUSTS, AND BENEFICIARIES > Subpart C-Estates and Trusts Which May Accumulate Income or Which Distribute Corpus**

