Trusts Basics


Living: Trusts which come into existence when the grantor or person who establishes them, is still alive. Used to avoid probate.

Irrevocable: The party that set it up CANNOT change or end the trust, and many times avoids federal estate taxes. All trusts become irrevocable when the grantor dies.

Revocable: The party that set it up CAN change (beneficiaries, remove assets, etc.) or end the trust, and usually pays federal estate taxes

AB: Trust where upon the death of one spouse, assets are tranferred to both the children and surviving spouse. Used to fall under the federal tax threshold of $675,000

Spendthrift: Protects inheiritors by protecting the the estate from creditors, banks, and other parasites

Totten: Smaller trust that holds savings accounts in trust for an heir and don't require the naming of a trustee

Testamentary: Uses a third party that is more financially responsible than the beneficiaries, to distrubite the money until they reach a specified age

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