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The Trust Created During the Grantors Lifetime
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allocate Alternative American Bar Association benefit Chapter child continue corporate Trustee Crummey withdrawal powers deemed donor Dynasty Trust employer identification estate for estate estate planning estate tax purposes exercise form Agreement free from trust fund generation-skipping transfer tax gift tax annual gift tax purposes Grantor and Grantor's Grantor's death Grantor's descendants grantor's estate grantor's lifetime Grantor's spouse GST exemption inclusion ratio income tax income tax purposes indirect transfer individual Trustee insurance policy insured's interest Internal Revenue Code Irrevocable Insurance Trust lapse protection amount marital deduction pay premiums payment power of appointment powerholder respect right of withdrawal rule against perpetuities Section FOUR Section SIX Separate Shares separate trust estate skip persons split-dollar spouse's successor Trustee survivor of Grantor survivorship policy Transfer Tax Primer trust assets trust beneficiaries trust created trust estate created trust for income trust income Trust Law trust property Trustee hereunder Trustee's discretion withdrawal right