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The concept of an A&M trust emerged in England and Wales after the enactment of the Capital Taxes Act 1974 (CTA). The CTA discouraged the use of discretionary trusts by introducing new tax rules, but it made a specific exception for trusts designed to help young people under the age of 25.
Supplemental needs trust is a US-specific term for a type of special needs trust (an internationally recognized term). [1] Supplemental needs trusts are compliant with provisions of US state and federal law and are designed to provide benefits to, and protect the assets of, individuals with physical, psychiatric, or intellectual disabilities, and still allow such persons to be qualified for ...
The UTC attempts to standardize the general composition of both trust forms and their requirements, but does not generally attempt to address the procedural questions as to overall subject-matter jurisdiction and other aspects of proceedings involving trusts. [10] Instead, the vagarities of various state and local procedural rules will ...
Thus, the land trust in America today is often called an "Illinois-type" land trust or "Illinois Land Trust". [2] Land trusts have been actively used in Illinois for over a hundred years and in recent decades have begun to be used in other states. The declaration of a trust is through a "deed to trustee". If the trust is filed as a public ...
Governing doctrines. Pour-over will; Cy-près doctrine; Hague Convention (conflict law) Application in civil law; Dishonest assistance; Estate administration
Inserts an inline link to the [[Illinois Compiled Statutes]], the numbering system used since 1992 for [[statute law]] in [[Illinois]]. All statute laws still in effect as of July 1992, or enacted later, are classified under this system. Template parameters [Edit template data] Parameter Description Type Status chapter 1 chapter number: before the "ILCS" in citations Number required act 2 act ...