Challenging Estate Plans

Part One of this two-part series discussed bypass trusts, QTIP trusts, spousal lifetime access trusts (SLATs) and qualified personal residence trusts (QPRTs). This final installment reviews additional trusts with a focus on how matrimonial practitioners may attack assets held in such trusts.

10 minute read June 01, 2015 at 12:19 PM
By
Martin M. Shenkman
Challenging Estate Plans

Modern trust drafting has introduced new concepts that will affect the analysis of trusts. The powers granted to the settlor of the trust and other persons to characterize the trust as grantor trust status present interesting challenges and opportunities for matrimonial practitioners.

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