trust

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Accumulation trust is a type of see-through trust that allows withdrawals to be made or kept within the trust. See-through trusts are established by people with individual retirement accounts (IRA) so that the assets in their IRAs are...

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In December 1991, a fire in an underground storage facility destroyed food and other products that ConAgra Foods, Inc. (“ConAgra”) was storing there. See ConAgra Foods, Inc. v. Americold Logistics, LLC, No. 13-2064-JWL, 2013 WL 5530274, *3 (D. Kan. Oct...

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The Navajo Nation (“the Nation”) is a federally recognized Indian tribe that signed the 1849 Treaty and the 1868 Treaty with the United States. Navajo Nation v. USDOI at 8. The Nation’s Reservation sprawls across Arizona, New Mexico, and Utah, and lies...

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Blind trusts refers to trusts established so that neither trustor or the beneficiary knows what assets are inside the trust after its creation. The trustee manages the trust until the beneficiaries are supposed to receive the assets or until...

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Bypass trust (also called an AB trust or a credit shelter trust) is a tool used by well-off married individuals to legally maximize their estate tax exemptions.

The strategy involves creating two separate trusts after one...

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Charitable lead trusts allow individuals to set-up trusts where some of the income goes to a charity, but when the trust ends, the assets do not go to the charity. The way these trusts operate is 1) the grantor sets up the trust for a...

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Charitable remainder annuity trusts (CRAT) allow a grantor to create a trust that generates income until the beneficiary dies, then later transfers the assets to a charity. These trusts are popular for grantors because they receive tax...

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Charitable remainder trust allows a grantor to create a trust that generates revenue for a few years and then transfers the assets to a charity. These types of trusts are popular because they allow the grantor to still generate income while...

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Charitable remainder unitrusts (CRUT) allow grantors to create tax beneficial trusts which continue to generate income for a specific amount of time, then transfer the assets to a charity. These trusts create tax benefits by allowing the...

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Community trusts are 501(c)(3) organizations designed to pool funds together to help fund projects in a community. These trusts can be used for a variety of needs such as scholarships, environmental projects, preservation, and affordable...

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