An irrevocable trust established to qualify contributions for the annual federal gift tax exclusion for gifts of a present interest. The trust is named Crummey because of a case involving a family named Crummey. The trust contains Crummey Powers, enabling a beneficiary to withdraw assets contributed to the trust for a limited period of time.
Middlesex Massachusetts Sprinkling Trust for Children During Grantor's Life, and for Surviving Spouse and Children after Grantor's Death - Crummey Trust Agreement
Category:
State:
Multi-State
County:
Middlesex
Control #:
US-00634BG
Format:
Word;
Rich Text
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