The Living Trust Advisor

Index

• A/B trust split
• Accidental unequal inheritances
• Accountants
  • after-death agents and hiring of
  • fees for, during distribution
  • PUPPET managers and
• Addicted children
  • designated age for distributions to
  • PUPPETs (third-party irrevocable protection trusts) for
  • sibling as after-death agent for
  • standards for defining recovery of
• Administration expenses
• After-death agents. See also Successor trustees
  • amendments to change
  • appointment of
  • appraisers hired by
  • as beneficiaries
  • chief purpose of
  • children as
  • date-of-death values and
  • determination of assets by
  • discovering assets owned at death and
  • estate tax allocation provisions and
  • estate tax forms and documents collected by
  • examples of children not following inheritance instructions for
  • excluding some children as
  • factors affecting distribution by
  • inheritance instructions and
  • IRS closing letter and
  • IRS disputes with estate tax returns and
  • naming (as successor trustees) in Living Trust documents
  • notice of irrevocable trusts and duties of
  • reasons for not naming children as
  • single child (from among siblings) as
  • statements and documents on assets collected by
  • transferring assets to heirs by
  • transition from successor trustees to, at death
  • trusting children to carry out inheritance instructions as
  • use of term
• Allocation provisions. See Estate tax allocation
• Alternative lifestyle children
  • financial advisors on incentives for
  • gay or lesbian lifestyle of
  • incentive trusts for
  • inheritance conditions for
  • middle-ground compromises on inheritance ...