Decanting Trusts Irrevocable Not

Leimberg Information Services

Trusts (SLANTs) After the 2017 Tax Reform “Most practitioners are well-versed in drafting and planning with irrevocable grantor trusts. Few consider whether, how and when someone may want to craft an intervivos bypass or QTIP trust as a non-grantor trust. Drafting and administering such a trust when a spouse is involved can be tricky.

  Trust, Irrevocable