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.
Montgomery Maryland Sprinkling Trust for Children During Grantor's Life, and for Surviving Spouse and Children after Grantor's Death - Crummey Trust Agreement
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Multi-State
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Montgomery
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US-00634BG
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