Federal tax aspects of a revocable inter vivos trust agreement should be carefully studied in considering whether to create such a trust and in preparing the trust instrument. There are no tax savings in the use of a trust revocable by the trustor or a non-adverse party. The trust corpus will be includable in the trustor's gross estate for estate tax purposes. The income of the trust is taxable to the trustor.
Tarrant Texas Revocable Trust Agreement with Husband and Wife as Trustors and Income to
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State:
Multi-State
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Tarrant
Control #:
US-02573BG
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Word;
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