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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.
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spousal support (with limited governmental assistance in obtaining results) A country can further declare to apply the convention to other forms of family maintenance: "any maintenance obligation arising from a family relationship, parentage, marriage or affinity, including in particular obligations in respect of vulnerable persons".
The "Credit Shelter Trust" can permit the surviving spouse to also access principal from the trust. However, the IRS generally limits this power to distribute principal only for the "health, education, maintenance or support" of the surviving spouse.
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Relationship maintenance (or relational maintenance) refers to a variety of behaviors exhibited by relational partners in an effort to maintain that relationship.Scholars define relational maintenance in four different ways: [1] to keep a relationship in existence, to keep a relationship in a specified state or condition, to keep a relationship in a satisfactory condition, and to keep a ...
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