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2. IRS Changes Could Rewrite Your Inheritance Strategy ... - AOL

   www.aol.com/want-leave-assets-heirs-irs...

   Managing your taxes can be one of the most complex aspects of estate planning and a new IRS rule change continues that trend. The rule, published at the end of March, changes how the step-up in ...

3. 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.

4. Estates and Wills: Should You Set Up a Revocable or ... - AOL

   www.aol.com/estates-wills-set-revocable...

   An irrevocable trust takes away your control of your assets. But if you have money or property you plan to hold onto, specifically for your heirs, an irrevocable trust can help protect those assets.

5. United States trust law - Wikipedia

   en.wikipedia.org/wiki/United_States_trust_law

   This may even include situations where there may be a conflict in the grantor's direction and the actual terms of the trust. [15] In an irrevocable trust, there has developed a growing use of a so-called trust protector. This is generally an unaffiliated, third party (often a lawyer or an accountant) who is granted the power to amend or change ...

6. Grantor retained annuity trust - Wikipedia

   en.wikipedia.org/wiki/Grantor_retained_annuity_trust

   A grantor transfers property into an irrevocable trust in exchange for the right to receive fixed payments at least annually, based on original fair market value of the property transferred. [2] At the end of a specified time, any remaining value in the trust is passed on to a beneficiary of the trust as a gift. Beneficiaries are generally ...

7. Estate planning - Wikipedia

   en.wikipedia.org/wiki/Estate_planning

   If a revocable living trust is used as a part of an estate plan, the key to probate avoidance is ensuring that the living trust is "funded" during the lifetime of the person establishing the trust. After executing a trust agreement, the settlor should ensure that all assets are properly re-registered in the name of the living trust.