In PLR 200130008, a former trustee of a private foundation, who was also the spouse of another former trustee of the private foundation, was determined not to be a disqualified person under IRC §4941(a) upon her and spouse's resignations as trustees. The trustees were original trustees of the foundation, and both resigned as such in 2008.

The foundation proposed to exchange a parcel of real property it owned with another parcel owned by one of the former trustees. The exchange would increase the value of other adjacent land owned by the former trustee. The IRS noted that there were no discussions of the proposed property exchange while the former trustee and her husband were acting as trustees.

The IRS found that neither the former trustee nor her spouse were disqualified persons for any other reason after their resignations in 2008 because former trustees cannot be presumed able to exert any influence over a foundation after they resign (including influence over the decision, in this instance, to exchange the parcels of real property). In addition, even though the former trustee may become a "substantial contributor" (and therefore a disqualified person) to the foundation after the property exchange, the term "self-dealing" does not include a transaction between a foundation and a disqualified person where the disqualified person status arises only as a result of the transaction. Therefore, the proposed sale of the trustee's house to the foundation was not subject to the self-dealing rules under Section 4941.