Bypass Trust - A trust that allows an individual to pass assets to their heirs tax-free by using the estate tax exemption of both spouses. Irrevocable Trust - A trust that cannot be changed or cancelled without the permission of the beneficiaries. Living Trust - A trust created during the l...
Trust (CST) (Also Called a "Bypass Trust")Two-Trust Estate Plan (A-B Trust)Qualified Terminable Interest Property Trust (QTIP)The Irrevocable Life Insurance TrustThe Charitable Remainder Trust (CRT)Gift GivingGifts in Trust to Minor... CM Tang - The Essential Biotech Investment Guide:How to...
* For couples, a reverse qualified terminable interest property (QTIP) election may allow allocation of any remaining exemption amount of the first spouse to die if only a portion of it was allocated to a bypass trust. * Allocations... M Pinkston - 《Journal of Accountancy》 被引量: 0发表...