Transcription of Memorandum to the Settlor and the Trustee - …
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Memorandum to the Settlor and the Trustee - …
irrevocable TRUSTSM emorandum to the Settlor and the Trusteeby Layne T. Memorandum is for the Settlor (creator) and the Trustee (manager) of an irrevocable trust . There is a section for each of you, but we recommend that the Settlor and the Trustee read the entirememo. This is a general memo that does not address the provisions of any specific trust instrument;be sure to read the trust agreement carefully to determine if there are exceptions that may apply to aparticular trust or : An irrevocable trust that is designed to own assets for the designatedbeneficiaries on the terms and conditions that are set forth in the trust agreement.(a)Estate Tax: An irrevocable trust is usually designed to avoid estate taxation ontrust assets.
IRREVOCABLE TRUSTS Memorandum to the Settlor and the Trustee by Layne T. Rushforth 1. GENERALLY This memorandum is for the settlor (creator) and the trustee (manager) of an irrevocable trust.
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