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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.
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