Prepare revocable and irrevocable "living trusts" for individuals or couples, including life insurance trusts, credit shelter trusts, marital deduction trusts, A-B and A-B-C trusts, grantor retained annuity trusts, qualified personal residence trusts, Section 2503(c) trusts for minors, lead and remainder charitable trusts, supplemental needs trusts, sprinkling trusts, etc. Estate planning trusts may include provisions reflecting the 2001 Taxpayer Relief Act.Select with flexibility various beneficiaries, alternates, successors, trustees, powers and terms. Other options address rights to invade principal of trusts, powers of appointment, Crummey powers, presumptions of survivorship, trustee bonds and commissions, disclaimers, pensions and qualified plans, sub-S trusts, oil and mineral rights, cash bequests, removal of trustees, virtual representation and guardians ad litem, and other subjects. You also can prepare trust memoranda and various instruments transferring property to the trustees. |