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  2. United States trust law - Wikipedia

    en.wikipedia.org/wiki/United_States_trust_law

    Unlike other trusts, the grantor trust completely passes through all income tax consequences of transactions inside the trust and the trust itself is a virtual shell. This is generally favorable in the current tax climate since in most cases less income will be taxed when a trust is treated as a "grantor trust."

  3. Uniform Trust Code - Wikipedia

    en.wikipedia.org/wiki/Uniform_Trust_Code

    The final text of the Uniform Trust Code (UTC) was approved by the ULC commissioners in August 2000. The American Bar Association's House of Delegates officially endorsed the UTC in February 2001. The following months saw the finalization of detailed interpretive comments in April 2001 and minor clean-up revisions in August 2001. [ 2 ]

  4. Beach bum trust provision - Wikipedia

    en.wikipedia.org/wiki/Beach_bum_trust_provision

    A beach bum trust provision, in the law of trusts, ties the ability of a trust beneficiary to take from the trust to the beneficiary's own earnings. [1] Background

  5. Trust (law) - Wikipedia

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

    For an express trust to exist, there must be certainty to the objects of the trust and the trust property. In the USA Statute of Frauds provisions require express trusts to be evidenced in writing if the trust property is above a certain value, or is real estate. Fixed trust: The entitlement of the beneficiaries is fixed by the settlor. The ...

  6. Trust instrument - Wikipedia

    en.wikipedia.org/wiki/Trust_instrument

    The provisions of a trust instrument will vary according to the type of trust, and the nature of the trust property. A bare trust over a single asset will characteristically have very few provisions. A discretionary trust over a mixed bag of investments will usually have far greater provisions regulation the exercise and management of the trust ...

  7. Spendthrift trust - Wikipedia

    en.wikipedia.org/wiki/Spendthrift_trust

    This is because such a provision protects the trust and the beneficiary in the event a beneficiary is sued and a judgment creditor attempts to attach the beneficiary's interest in the trust. The protection of the spendthrift trust extends solely to the property that is in the trust.

  8. Pour-over will - Wikipedia

    en.wikipedia.org/wiki/Pour-over_will

    The trust instrument must be either in existence at the time when the will with the pour-over clause is executed, or executed concurrently with the will to be a valid pour-over gift. However, the trust need not be funded inter vivos. The pour-over clause protects property not previously placed in a trust by pouring it into the previously ...

  9. Crummey trust - Wikipedia

    en.wikipedia.org/wiki/Crummey_trust

    A Crummey trust is also referred to as a Crummey provision or a Crummey power. [3] A Crummey provision can be contained within another type of trust. Some life insurance trusts will have a Crummey provision. [3] A Crummey provision is typically a provision within another trust [citation needed] and ordinarily works as follows. The grantor makes ...

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