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  2. United States trust law - Wikipedia

    en.wikipedia.org/wiki/United_States_trust_law

    Below is a brief summary of certain specific techniques that employ trusts as the vehicle for achieving such savings. At the end of 2010 Congress created a two-year window with a 35% estate tax rate and an exemption level of $3.5 Million. Currently as of 2020, the exemption is $11,580,000.

  3. How Will My Trust Assets Be Treated If I Divorce? - AOL

    www.aol.com/trust-assets-treated-divorce...

    Continue reading → The post How to Protect Trust Assets From a Beneficiary's Divorce appeared first on SmartAsset Blog. Trusts can be a useful estate planning tool for passing on wealth to heirs ...

  4. Asset-protection trust - Wikipedia

    en.wikipedia.org/wiki/Asset-protection_trust

    In trust law, an asset-protection trust is any form of trust which provides for funds to be held on a discretionary basis. Such trusts are set up in an attempt to avoid or mitigate the effects of taxation, divorce and bankruptcy on the beneficiary. Such trusts are therefore frequently proscribed or limited in their effects by governments and ...

  5. Marital deduction - Wikipedia

    en.wikipedia.org/wiki/Marital_deduction

    A decree of divorce transfers the right to that property by reason of the marriage and is also a transfer within a marriage. It makes no difference whether the property itself or equivalent compensation is transferred before, or after the decree dissolves the marriage.

  6. Due-on-sale clause - Wikipedia

    en.wikipedia.org/wiki/Due-on-sale_clause

    "A lender may not exercise its option pursuant to a due-on-sale clause upon a transfer into an inter vivos trust in which the borrower is and remains a beneficiary and which does not relate to a transfer of rights of occupancy in the property." (12 U.S.C. 1701j-3(d)(8)..[5].)

  7. Exempt property - Wikipedia

    en.wikipedia.org/wiki/Exempt_property

    Texas also exempts certain investments and insurance policies. Other states, such as Arizona, are more strict and may exempt only $150 in a checking account comparatively speaking. Even further, other states have more moderate policies, with California's homestead exemption law providing between $300,000 to $600,000 of exempt equity in a ...

  8. Generation-skipping transfer tax - Wikipedia

    en.wikipedia.org/wiki/Generation-skipping...

    In 2016, the exemption was $5.45 million per person. Starting in 2011, the GST exemption amount for generation-skipping trusts and for outright gifts to skip-persons, is $5 million per person (or $10 million for a married couple). The exemption amount is increased annually by an inflation adjustment as is the estate/gift tax exemption.

  9. How Does a Credit Shelter Trust Work? - AOL

    www.aol.com/does-credit-shelter-trust-170446144.html

    A credit shelter trust, also known as a bypass trust, B trust, exemption trust or family trust, is an irrevocable trust. Like all trusts it consists of a contract between a trustor and a trustee ...

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