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  2. United States trust law - Wikipedia

    en.wikipedia.org/wiki/United_States_trust_law

    Allows marital deduction to be taken advantage of. Special Needs Trust: A trust designed to provide for the care of someone who has a disability or is otherwise unable to care for themselves. Can help in the avoidance of estate tax and ease the transfer of assets at the time of the death. Blind Trust

  3. Power of appointment - Wikipedia

    en.wikipedia.org/wiki/Power_of_appointment

    A general power of appointment is a key element of a type of marital deduction tax law as prescribed in Internal Revenue Code §2056(b)(5). It is a trust that qualifies for the marital deduction, provided that the surviving spouse is given the income at least annually and the surviving spouse has a general power of appointment over the trust ...

  4. QTIP Trust - Wikipedia

    en.wikipedia.org/wiki/QTIP_Trust

    QTIP trust is a type of trust and an estate planning tool used in the United States. "QTIP" is short for "Qualified Terminable Interest Property." A QTIP trust is often used in order to take advantage of the marital deduction and still control the ultimate distribution of the assets at the death of the surviving spouse.

  5. This Is When You May Need an AB Trust in Your Estate Plan - AOL

    www.aol.com/finance/may-ab-trust-estate-plan...

    An AB trust is a legal arrangement for married couples that can minimize estate taxes by splitting assets between two separate trusts when one spouse dies. While a federal provision that went into ...

  6. What Is a Marital Trust? Here’s What You Should Know When ...

    www.aol.com/finance/marital-trust-know-estate...

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  7. Qualified Domestic Trust (QDOT): Marital Deduction - AOL

    www.aol.com/qualified-domestic-trust-qdot...

    A qualified domestic trust (QDOT) is a specific type of trust that can offer tax benefits for married … Continue reading → The post Qualified Domestic Trust (QDOT): Marital Deduction appeared ...

  8. Trust (law) - Wikipedia

    en.wikipedia.org/wiki/Trust_(law)

    Irrevocable trust: In contrast to a revocable trust, an irrevocable trust is one in which the terms of the trust cannot be amended or revised until the terms or purposes of the trust have been completed. Although in rare cases, a court may change the terms of the trust due to unexpected changes in circumstances that make the trust uneconomical ...

  9. Residuary estate - Wikipedia

    en.wikipedia.org/wiki/Residuary_estate

    A residuary estate, in the law of wills, is any portion of the testator's estate that is not specifically devised to someone in the will, or any property that is part of such a specific devise that fails. [1] It is also known as a residual estate or simply residue.

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