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  2. A Guide to Estate Planning for Second Marriages - AOL

    www.aol.com/news/guide-estate-planning-second...

    A marital trust, for example, goes into effect when the first spouse dies. This can be helpful for passing assets on to a surviving spouse while minimizing estate taxes.

  3. This Is When You May Need an AB Trust in Your Estate Plan - AOL

    www.aol.com/may-ab-trust-estate-plan-140039089.html

    An AB trust is a legal arrangement for married couples that can minimize estate taxes by splitting assets between two separate trusts when one spouse dies. While a federal provision that went into ...

  4. United States trust law - Wikipedia

    en.wikipedia.org/wiki/United_States_trust_law

    Finally, a trust may be created for a certain non-charitable purpose without an ascertainable beneficiary for a certain period (21 years, under the default rules of the UTC.) [91] The most common example of a trust for a specific non-charitable purpose is a trust for the care of a cemetery plot. [92]

  5. Power of appointment - Wikipedia

    en.wikipedia.org/wiki/Power_of_appointment

    It is a trust that qualifies for the marital deduction, provided that the surviving spouse is given the income at least annually and the surviving spouse has a general power of appointment over the trust property remaining at his death. Most general powers of appointment are exercisable under a will. The holder of the power refers to the ...

  6. What Is a Marital Trust? Here’s What You Should Know When ...

    www.aol.com/finance/marital-trust-know-estate...

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  7. Marital life estate - Wikipedia

    en.wikipedia.org/wiki/Marital_life_estate

    A marital life estate is, in the common law tradition of the United States and Great Britain, a life estate held by a living spouse (husband or wife) ...

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