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2. Will Terminating an Irrevocable Trust Affect My Taxes? - AOL

   www.aol.com/terminating-irrevocable-trust-affect...

   The termination of an irrevocable grantor trust could trigger the estate tax if assets return to their taxable estate. What to Consider Before Terminating the Trust A couple goes over their estate ...

3. United States trust law - Wikipedia

   en.wikipedia.org/wiki/United_States_trust_law

   This includes providing the beneficiary a copy of the trust agreement, notice of the acceptance or change of trustee and the contact information for the trustee, notice that a trust has become irrevocable due to the grantor's death, and any changes in the trustee's rate of compensation. [65]

4. Charitable remainder unitrust - Wikipedia

   en.wikipedia.org/wiki/Charitable_remainder_unitrust

   A charitable remainder unitrust (known as a "CRUT") is an irrevocable trust created under the authority of the United States Internal Revenue Code § 664 [1] ("Code"). This special, irrevocable trust has two primary characteristics: (1) Once established, the CRUT distributes a fixed percentage of the value of its assets (on an annual or more frequent basis) to a non-charitable beneficiary ...

5. Crummey trust - Wikipedia

   en.wikipedia.org/wiki/Crummey_trust

   A Crummey provision is typically a provision within another trust [citation needed] and ordinarily works as follows. The grantor makes a gift to an irrevocable living trust. The trust beneficiaries are notified by the trustee that they have the power to withdraw some or all of the gift to the trust for a specified time period.

6. Revocable trust vs. irrevocable trust: key differences - AOL

   www.aol.com/finance/revocable-trust-vs...

   A revocable, or “living” trust is a commonly used type of trust that allows the grantor — the trust’s creator — to make changes, or even cancel the trust, based on their preferences.

7. Third-party beneficiary - Wikipedia

   en.wikipedia.org/wiki/Third-party_beneficiary

   The distinction that creates an intended beneficiary is that one party—the "promisee"—makes an agreement to provide some consideration to a second party—the "promisor"—in exchange for the promisor's agreement to provide some product or service to the third-party beneficiary named in the contract.