Why is the charitable remainder trust called a remainder trust? It has two types of beneficiaries, the charity and the so called non-charitable beneficiaries, usually
How do Crummey powers get around the rule that a future interest is not a completed gift? Crummey vs. Commissioner was a tax law case
In which way are the QTIP trust and the AB trust similar? Both use the marital deduction in much the same way. The primary difference
A standby trust has no funds upon inception, unless, perhaps, a token amount. Upon the occurrence of a trigger event, however, it will be funded
A generation skipping trust is an irrevocable trust to which the generation skipping transfer tax (GSTT) may apply. These taxes are rarely paid, because In
A trust may be inter vivos or testamentary. The inter vivos (living) trust is a trust agreement executed by the settlor and the trustee during
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