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In United States trust law, a SPA Trust is an irrevocable trust that includes a special power of appointment. Unlike general powers of appointment , a special power of appointment is limited to a certain class of persons or entities that may receive the benefit of the power ( appointee ) from the person in whom the power is vested ( donee ).
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 ...
The Florida Department of Highway Safety and Motor Vehicles (FLHSMV) is a statutorily established [1] cabinet agency of Florida government. [2] In 1969, under Governor Claude Kirk, the Department of Motor Vehicles and the Department of Public Safety were merged forming the Department of Highway Safety and Motor Vehicles. [ 3 ]
There are four types of trusts that might suit your needs: irrevocable trusts, revocable trusts, testamentary trusts and living trusts. Living trusts and revocable trusts can be established while ...
An irrevocable trust may be used when the creator is trying to limit estate taxes and protect assets from being taken by creditors since the trust’s assets are no longer considered theirs.
A trust is a document that allows you to keep control of your money and property and designate who receives it once you die. “Revocable” means you can change the terms at any time while you ...
Estate planning may involve a will, trusts, beneficiary designations, powers of appointment, property ownership (for example, joint tenancy with rights of survivorship, tenancy in common, tenancy by the entirety), gifts, and powers of attorney (specifically a durable financial power of attorney and a durable medical power of attorney).
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 property remaining at his death. Most general powers of appointment are exercisable under a will. The holder of the power refers to the ...
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