Trusts are generally used to preserve and manage assets for trust beneficiaries, but there are certain trusts designed to help you achieve a special purpose, like caring for a special needs person, protecting assets from being spent unwisely or simply minimizing estate taxes.? Some special trusts include:
Crummey Trust:? designed to preserve assets for a child?s future use, this trust is generally used when a child is a minor or ill-equipped to deal with a financial windfall.? A Crummey Trust utilizes the annual gift tax exclusion -- $13,000 in 2012 or $14,000 in 2013 ? that the grantor places into the trust to preserve for future use by the beneficiary.
Totten Trust:? a simple trust established through a financial institution, where the account is in the grantor?s and the beneficiary?s names.? The grantor adds funds to the account during his or her lifetime, and when the grantor dies, the account automatically goes to the beneficiary.
Spendthrift Trust:? this trust features a special provision that prevents the beneficiary from squandering trust assets.? The trustee controls all distributions from the trust, protecting assets from creditors, divorce or a spendthrift beneficiary.
Special Needs Trust:? this trust is used to provide for the educational and/or discretionary spending needs for a person with special needs without jeopardizing his or her eligibility for governmental benefits.? A trustee manages the assets of the trust for the benefit of the special needs beneficiary.
An experienced Annapolis estate planning attorney can help you understand all your options for estate planning.? Experienced Estate Planning Attorney Seth B. Zirkle can discuss all your options and create a plan with you.? Call Mr. Zirkle at Hyatt & Weber, P.A. today at 410-505-4553.
Source: http://hyattweberestateplanning.com/maryland-trusts/how-to-use-trusts-to-achieve-a-special-purpose/
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Now in its 24th year, the William Hill Sports Book of the Year Award is the world's longest established and most valuable literary sports-writing prize. As well as a ?24,000 cash prize, the winning author will receive a ?2,000 William Hill bet, a specially-commissioned hand-bound copy of their book and a day at the races.
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by Adharanand Finn
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" Fanatical about cricket since he was a boy, MILES JUPP would do anything to see his heroes play. But perhaps deciding to bluff his way into the press corps during England's Test series in India wasn't his best idea. By claiming to be the cricket correspondent for BBC Scotland and getting a job with the (Welsh) Western Mail, Miles lands the press pass that will surely be the ticket to his dreams." - Publisher
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As affordable Android phones start reaching consumers on developing countries like Indonesia and Bangladesh, more will spring for data plans. But the problem is that carriers see very low average revenue per user in these markets, perhaps around $2 to 3 per month per person. Most won't be able to afford standard plans, so how do carriers consumers a flexible range of options? Maybe even a la carte access to specific apps?
