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2. Will Terminating an Irrevocable Trust Affect My Taxes? - AOL

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   An irrevocable trust is a legal entity that cannot be altered, amended or revoked after its creation. Irrevocable trusts are typically established to protect assets from creditors, benefit the ...

3. United States trust law - Wikipedia

   en.wikipedia.org/wiki/United_States_trust_law

   The Code permits the use of such third parties to amend or alter even an irrevocable trust. [17] The trustee is to act in accordance with such powers unless "the attempted exercise is manifestly contrary to the terms of the trust or the trustee knows the attempted exercise would constitute a serious breach of a fiduciary duty that the person ...

4. Charitable remainder unitrust - Wikipedia

   en.wikipedia.org/wiki/Charitable_remainder_unitrust

   A charitable remainder unitrust (known as a "CRUT") is an irrevocable trust created under the authority of the United States Internal Revenue Code § 664 [1] ("Code"). This special, irrevocable trust has two primary characteristics: (1) Once established, the CRUT distributes a fixed percentage of the value of its assets (on an annual or more frequent basis) to a non-charitable beneficiary ...

5. Revocable trust vs. irrevocable trust: key differences - AOL

   www.aol.com/finance/revocable-trust-vs...

   However, a revocable trust can provide language to create sub-trusts upon the death of a grantor (e.g. credit shelter or other irrevocable trusts) that can preserve or reduce future estate tax ...

6. IRS Changes Could Rewrite Your Inheritance Strategy: What to Know

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   IRS Rule Change Should Have You Rethinking Your Irrevocable Trust appeared first on SmartReads CMS - SmartAsset. ... How IRS Rule Change Impacts Irrevocable Trusts. Previously, the IRS granted the ...

7. Uniform Trust Code - Wikipedia

   en.wikipedia.org/wiki/Uniform_Trust_Code

   The increased use of trusts in estate planning during the latter half of the 20th century highlighted inconsistencies in how trust law was governed across the United States. In 1993, recognizing the need for a more uniform approach, the Uniform Law Commission (ULC) appointed a study committee chaired by Justice Maurice Hartnett of the Delaware ...