The drafting of
a trust is limited — by the imagination of the taxpayer! There are many objectives or missions that are possible with a
trust. A trust can be written to accomplish income tax savings — given the limits of the
tax brackets of the grantor and the tax
brackets of the beneficiaries. A trust
can be written to assist with estate tax
planning. A trust can be written to
assist with probate planning. You, as
a grantor, can direct how the money is
to be invested. How the trust money is
distributed is another mission — i.e. educational
expenses, medical, life style, how much per year,
at what age, and other permissions or restrictions make the “attachments”, or clauses, on this tool virtually
without limit. You direct who gets what, when, how much, and who. You can use a trust as an asset protection tool. You can have
alternate trustees with different powers from one another. The trust can be used for tax planning, estate tax planning, probate
planning, asset protection, for managing the financial affairs of spendthrifts, it can
be used for minors, for incompetents,
it can be used to help plan for or reduce federal, state or in some cases local level taxes.
Trusts can be used for helping to provide for your favorite
charity. Protection of family wealth can sometimes be very
important. The trust may be the tool you have been looking for to assist with the
building, retention or protection of family
wealth. The trust can assist with tax and non-tax
related concerns.