2483:
creditors of trustees or beneficiaries can have no claim against the trust. Under the
Insolvency Act (Act 24 of 1936), assets transferred into a living trust remain at risk from external creditors for 6 months if the previous owner of the assets is solvent at the time of transfer, or 24 months if he/she is insolvent at the time of transfer. After 24 months, creditors have no claim against assets in the trust, although they can attempt to attach the loan account, thereby forcing the trust to sell its assets. Assets can be transferred into the living trust by selling it to the trust (through a loan granted to the trust) or donating cash to it (any natural person can donate R100 000 per year without attracting donations tax; 20% donations tax applies to further donations within the same tax year).
1536:. For example, a court of equity recognizing a plaintiff's request for the equitable remedy of a constructive trust may decide that a constructive trust has been created and simply order the person holding the assets to deliver them to the person who rightfully should have them. The constructive trustee is not necessarily the person who is guilty of the wrongdoing, and in practice it is often a bank or similar organization. The distinction may be finer than the preceding exposition in that there are also said to be two forms of constructive trust, the institutional constructive trust and the remedial constructive trust. The latter is an "equitable remedy" imposed by law being truly remedial; the former arising due to some defect in the transfer of property.
936:. When a landowner left England to fight in the Crusades, he conveyed ownership of his lands in his absence to manage the estate and pay and receive feudal dues, on the understanding that the ownership would be conveyed back on his return. However, Crusaders often encountered refusal to hand over the property upon their return. English common law did not recognize his claim. As far as the King's courts were concerned, the land belonged to the trustee, who was under no obligation to return it. The Crusader had no legal claim. The disgruntled Crusader would then petition the king, who would refer the matter to his
1412:(indeed, technically, the administration of every deceased's estate is a form of trust). Conventional wills typically leave assets to the deceased's spouse (if any), and then to the children equally. If the children are under 18, or under some other age mentioned in the will (21 and 25 are common), a trust must come into existence until the 'contingency age' is reached. The executor of the will is (usually) the trustee and the children are the beneficiaries. The trustee will have authority to assist the beneficiaries during their minority.
2427:(ie the capacity to enter into legal relations in their own name). This contrasts with the approach taken in many civil law jurisdictions, like Spain or France, where civil or social associations are often accorded legal personhood. Thus, in England, the officers of an association (eg. its Chairman, Secretary and Treasurer) will be recognised as trustees and will hold the assets of the association on trust for the members of the association with the constitution of the association forming the basis of the rules governing the trust.
1452:. For example, a discretionary trust, of which the settlor may be the protector and a beneficiary, but not the trustee and not the sole beneficiary. In such an arrangement, the settlor may be in a position to benefit from the trust assets without owning them, and therefore, in theory, protected from creditors. In addition, the trust may attempt to preserve anonymity with a completely unconnected name (e.g., "The Teddy Bear Trust"). These strategies are ethically and legally controversial.
1737:) has some charitable end as its beneficiary. To qualify as a charitable trust, the trust must have as its object certain purposes such as alleviating poverty, providing education, carrying out some religious purpose, etc. The permissible objects are generally set out in legislation, but objects not explicitly set out may also be an object of a charitable trust, by analogy. Charitable trusts are entitled to special treatment under the law of trusts and also the law of taxation.
799:. Courts can reverse a trustee's actions, order profits returned, and impose other sanctions if they find a trustee has failed in their duties. Such a failure is a civil breach of trust and can leave a neglectful or dishonest trustee with severe liabilities. It is advisable for settlors and trustees to seek legal advice before entering into, or creating, a trust agreement and trustees must take care in acting or omitting to act to avoid unlawful mistakes.
1684:, an irrevocable trust is one in which the terms of the trust cannot be amended or revised until the terms or purposes of the trust have been completed. Although in rare cases, a court may change the terms of the trust due to unexpected changes in circumstances that make the trust uneconomical or unwieldy to administer, under normal circumstances an irrevocable trust may not be changed by the trustee or the beneficiaries of the trust.
6869:
111:
6883:
5659:
2571:. Avoiding probate may save costs and maintain privacy and living trusts have become very popular. Probate is potentially costly, and probate records are available to the public while distribution through a trust is private. Both living trusts and wills can also be used to plan for unforeseen circumstances such as incapacity or disability, by giving discretionary powers to the trustee or executor of the will.
1628:('GRAT'): an irrevocable trust whereby a grantor transfers asset(s), as a gift, into a trust and receives an annual payment from the trust for a period of time specified in the trust instrument. At the end of the term, the financial property is transferred (tax-free) to the named beneficiaries. This trust is commonly used in the U.S. to facilitate large financial gifts that are not subject to a '
5669:
824:
1532:: Unlike an express trust, a constructive trust is not created by an agreement between a settlor and the trustee. A constructive trust is imposed by the law as an "equitable remedy". This generally occurs due to some wrongdoing, where the wrongdoer has acquired legal title to some property and cannot in good conscience be allowed to benefit from it. A constructive trust is, essentially, a
1690:: A private, nonprofit organization that, as all or part of its mission, actively works to conserve land by undertaking or assisting in land or conservation easement acquisition, or by its stewardship of such land or easements; or an agreement whereby one party (the trustee) agrees to hold ownership of a piece of real property for the benefit of another party (the beneficiary).
949:
Chancery) would continually recognize the claim of a returning
Crusader. The legal owner would hold the land for the benefit of the original owner and would be compelled to convey it back to him when requested. The Crusader was the "beneficiary" and the acquaintance the "trustee". The term "use of land" was coined, and in time developed into what we now know as a
1079:
33:
1542:: In a discretionary trust, certainty of object is satisfied if it can be said that there is a criterion which a person must satisfy to be a beneficiary (i.e., whether there is a 'class' of beneficiaries, which a person can be said to belong to). In that way, persons who satisfy that criterion (who are members of that class) can enforce the trust.
1640:
properly drafted and a portion of the equitable title has not been provided for. In such a case, the law may raise a resulting trust for the benefit of the grantor (the creator of the trust). In other words, the grantor may be deemed to be a beneficiary of the portion of the equitable title that was not properly provided for in the trust document.
2579:. Unlike trusts, wills must be signed by two to three witnesses, the number depending on the law of the jurisdiction in which the will is executed. Legal protections that apply to probate but do not automatically apply to trusts include provisions that protect the decedent's assets from mismanagement or embezzlement, such as requirements of
1482:â Lawyers in certain countries often require that a legal retainer be paid upfront and held in trust until such time as the legal work is performed and billed to the client, this serves as a minimum guarantee of remuneration should the client become insolvent. However, strict legal ethical codes apply to the use of legal retainer trusts.
1708:. Offshore trusts are usually conceptually similar to onshore trusts in common law countries, but usually with legislative modifications to make them more commercially attractive by abolishing or modifying certain common law restrictions. By extension, "onshore trust" has come to mean any trust resident in a high-tax jurisdiction.
1568:
the assets were transferred to their children first. Generation-skipping trusts can still be used to provide financial benefits to a grantor's children, however, because any income generated by the trust's assets can be made accessible to the grantor's children while still leaving the assets in trust for the grandchildren.
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document. One beneficiary may be entitled to income (for example, interest from a bank account), whereas another may be entitled to the entirety of the trust property when they attain the age of twenty-five years. The settlor has much discretion when creating the trust, subject to some limitations imposed by law.
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is sufficient certainty by construing the words used in the trust instrument. These words are construed objectively in their "reasonable meaning", within the context of the entire instrument. Despite intention being integral to express trusts, the court will try not to let trusts fail for the lack of certainty.
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be taxed in the hands of either the trust or the beneficiary. A trust pays CGT at the rate of 20% (individuals pay 10%). Trusts do not pay deceased estate tax (although trusts may be required to pay back outstanding loans to a deceased estate, in which the loan amounts are taxable with deceased estate tax).
1854:: A resulting trust is a form of implied trust which occurs where (1) a trust fails, wholly or in part, as a result of which the settlor becomes entitled to the assets; or (2) a voluntary payment is made by A to B in circumstances which do not suggest gifting. B becomes the resulting trustee of A's payment.
1368:
The use of trusts as a means to inherit substantial wealth may be associated with some negative connotations; some beneficiaries who are able to live comfortably from trust proceeds without having to work a job may be jokingly referred to as "trust fund babies" (regardless of age) or "trustafarians".
1338:
The trustees administer the affairs attendant to the trust. The trust's affairs may include prudently investing the assets of the trust, accounting for and reporting periodically to the beneficiaries, filing required tax returns and other duties. In some cases dependent upon the trust instrument, the
2491:
Under South
African law living trusts are considered tax payers. Two types of tax apply to living trusts, namely income tax and capital gains tax (CGT). A trust pays income tax at a flat rate of 40% (individuals pay according to income scales, usually less than 20%). The trust's income can, however,
1899:
In the UK a bare or simple trust is one where the beneficiary has an immediate and absolute right to both the capital and income held in the trust. Bare trusts are commonly used to transfer assets to minors. Trustees hold the assets on trust until the beneficiary is 18 in
England and Wales, or 16 in
1149:
also has fiduciary responsibilities, then the courtsâif asked by beneficiariesâcould order him or her to act in the way the court decrees. However, a protector is unnecessary to the nature of a trustâmany trusts can and do operate without one. Also, protectors are comparatively new, while the nature
714:. It is possible for a single individual to assume the role of more than one of these parties, and for multiple individuals to share a single role. For example, in a living trust it is common for the grantor to be both a trustee and a lifetime beneficiary while naming other contingent beneficiaries.
2293:
Under the Common
Reporting Standard decree, a trust would in most cases classify as either a Reporting Financial Institution (FI) or a Passive Non-Financial Entity (Passive NFE). If the trust is an FI the trust or the trustee will have an obligation to report to its local tax authority in Cyprus in
2155:
The law includes specific confidentiality obligations over the trustee, the protector, enforcer or any other person to keep information and details of the trust confidential. This right is waived in the instances that law requires the disclosure of such information or if a judge before which a case
1267:
to be intention, subject matter and objects. The certainty of intention allows the court to ascertain a settlor's true reason for creating the trust. The certainties of subject matter and objects allow the court to administer trust when the trustees fail to do so. The court determines whether there
1635:
Hybrid trust: Combines elements of both fixed and discretionary trusts. In a hybrid trust, the trustee must pay a certain amount of the trust property to each beneficiary fixed by the settlor. But the trustee has discretion as to how any remaining trust property, once these fixed amounts have been
1588:
or a trust deed. Almost all trusts dealt with in the trust industry are of this type. They contrast with resulting and constructive trusts. The intention of the parties to create the trust must be shown clearly by their language or conduct. For an express trust to exist, there must be certainty to
1567:
Dynasty trust (also known as a 'generation-skipping trust'): A type of trust in which assets are passed down to the grantor's grandchildren, not the grantor's children. The children of the grantor never take title to the assets. This allows the grantor to avoid the estate taxes that would apply if
2495:
The taxpayer whose residence has been 'locked' into a trust has now been given another opportunity to take advantage of these CGT exemptions. The
Taxation Law Amendment Act of 30 September 2009 commenced on 1 January 2010 and granted a 2-year window period from 1 January 2010 to 31 December 2011,
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is directed by a number of other trust participants in implementing the trust's execution; these participants may include a distribution committee, trust protector, or investment advisor. The directed trustee's role is administrative which involves following investment instructions, holding legal
1455:
Tax planning: The tax consequences of doing anything using a trust are usually different from the tax consequences of achieving the same effect by another route (if, indeed, it would be possible to do so). In many cases, the tax consequences of using the trust are better than the alternative, and
1272:
Intention. A mere expression of hope that a trust be created does not constitute the intent to create a trust. Conversely, the use of terms of art such as the word "trust" does not of itself establish whether an instrument is an express trust. Disputes in this area mainly concerns differentiating
2469:
In South Africa, minor children cannot inherit assets and in the absence of a trust and assets held in a state institution, the
Guardian's Fund, and released to the children in adulthood. Therefore, testamentary (will) trusts often leave assets in a trust for the benefit of these minor children.
1335:, but typically the trust itself is not a legal entity and any litigation involving the trust must include the trustee as a party. A trustee has many rights and responsibilities which vary based on the jurisdiction and trust instrument. If a trust lacks a trustee, a court may appoint a trustee.
2232:
The
Prevention and Suppression of Money Laundering and Terrorist Financing Law of 2007-2018 introduced mandatory disclosure requirements in respects to trusts. Generally known as the Cyprus Beneficial Ownership Register. Subject to this the following information will be required to be mandatory
1639:
Implied trust: as distinct from an express trust, is created where some of the legal requirements for an express trust are not met, but an intention on behalf of the parties to create a trust can be presumed to exist. A resulting trust may be deemed to be present where a trust instrument is not
2574:
Negative aspects of using a living trust as opposed to a will and probate include upfront legal expenses, the expense of trust administration, and a lack of certain safeguards. The cost of the trust may be 1% of the estate per year versus the one-time probate cost of 1 to 4% for probate, which
944:
was born in
English law. However, the original notion of equity goes all the way back to Aristotle and is found in book V, chapter 10 of his Ethics. Indeed, the universities of the 13th century often wrote commentaries on Aristotle's works, and it was these universities that gave rise to the
2482:
Until recently, there were tax advantages to living trusts in South Africa, although most of these advantages have been removed. Protection of assets from creditors is a modern advantage. With notable exceptions, assets held by the trust are not owned by the trustees or the beneficiaries, the
1491:
Trusts go by many different names, depending on the characteristics or the purpose of the trust. Because trusts often have multiple characteristics or purposes, a single trust might accurately be described in several ways. For example, a living trust is often an express trust, which is also a
1364:
The beneficiaries are beneficial (or 'equitable') owners of the trust property. Either immediately or eventually, the beneficiaries will receive income from the trust property, or they will receive the property itself. The extent of a beneficiary's interest depends on the wording of the trust
948:
The Lord
Chancellor would consider it "unconscionable" that the legal owner could go back on his word and deny the claims of the Crusader (the "true" owner). Therefore, he would find in favour of the returning Crusader. Over time, it became known that the Lord Chancellor's court (the Court of
2212:
For the avoidance of any doubt, the regulator does not require particulars of the Settlor, the Beneficiaries and details of the trusts. Neither does the regulator store in any way the trust deed. On the contrary, they rely on the regulated entity to collect, store and update this information
2473:
There are two types of living trusts in South Africa, namely vested trusts and discretionary trusts. In vested trusts, the benefits of the beneficiaries are set out in the trust deed, whereas in discretionary trusts the trustees have full discretion at all times as to how much and when each
1343:
can be purchased. For example, a trustee could be liable if assets are not properly invested. In addition, a trustee may be liable to its beneficiaries even where the trust has made a profit but consent has not been given. However, in the United States, similar to directors and officers, an
2496:
affording a natural person the opportunity to take transfer of the residence with advantage of no transfer duty being payable or CGT consequences. Whilst taxpayers can take advantage of this opening of a window of opportunity, it is not likely that it will ever become available thereafter.
2194:
The regulation of the industry providing company and trust management functions (ASP) has also brought about the requirement to disclose to the regulator the existence of a Cyprus International Trust. Such obligation burdens the trust company and the information disclosed is the following:
701:
of the assets held in trust on behalf of the trust and its beneficiaries. The beneficiaries are equitable owners of the trust property. Trustees have a fiduciary duty to manage the trust for the benefit of the equitable owners. Trustees must provide regular accountings of trust income and
1476:: In Canada and Minnesota monies owed by employers to contractors or by contractors to subcontractors on construction projects must by law be held in trust. In the event of contractor insolvency, this makes it much more likely that subcontractors will be paid for work completed.
1905:
Special trust: In the US, a special trust, also called complex trust, contrasts with a simple trust (see above). It does not require the income be paid out within the subject tax year. The funds from a complex trust can also be used to donate to a charity or for charitable
1823:: Or, more accurately, non-charitable purpose trust (all charitable trusts are purpose trusts). Generally, the law does not permit non-charitable purpose trusts outside of certain anomalous exceptions which arose under the eighteenth-century common law (and, arguable,
2415:
A major use of trusts is to allow for the existence of unincorporated associations. These often are associations or groups of people that come together for a particular (usually non-commercial purpose). Common examples might be local social and sports clubs, some
2364:
In some ways, the modern English trust is, when compared to other jurisdictions, more conservative in its requirements. For example, it retains the requirement that there be a beneficiary. There are two main exceptions to this rule: charitable purpose trusts and
1656:: A trust that uses distributions from income or principal as an incentive to encourage or discourage certain behaviors on the part of the beneficiary. The term "incentive trust" is sometimes used to distinguish trusts that provide fixed conditions for access to
1405:: Trusts may be used to protect beneficiaries (for example, one's children) against their own inability to handle money. Courts may generally recognize spendthrift clauses against trust beneficiaries and their creditors, but not against creditors of a settlor.
1040:
In a relevant sense, a trust can be viewed as a generic form of a corporation where the settlors (investors) are also the beneficiaries. This is particularly evident in the Delaware business trust, which could theoretically, with the language in the
1008:
Although trusts are often associated with intrafamily wealth transfers, they have become very important in American capital markets, particularly through pension funds (in certain countries essentially always trusts) and mutual funds (often trusts).
1053:
has been commonly used in the US. One of the most significant aspects of trusts is the ability to partition and shield assets from the trustee, multiple beneficiaries, and their respective creditors (particularly the trustee's creditors), making it
1584:: An express trust arises where a settlor deliberately and consciously decides to create a trust, over their assets, either now, or upon their later death. In these cases, this will be achieved by signing a trust instrument, which will either be a
2064:
The Cyprus International Trust Law of 2012 also introduces certain settlor powers which if exercised will not invalidate the trust and or do not need to be inserted in the trust deed for the settlor to exercise them. The powers introduced are:
1743:
In the UK, a protective trust is a life interest that terminates upon the happening of a specified event; such as the bankruptcy of the beneficiary, or any attempt by an individual to dispose of their interest. They have become comparatively
1526:: This is an irrevocable trust established for charitable purposes and, in some jurisdictions, a more specific term than "charitable organization". A charitable trust enjoys a varying degree of tax, economic, and creditor protection benefits.
1470:: Ownership of property by more than one person is facilitated by a trust. In particular, ownership of a matrimonial home is commonly effected by a trust with both partners as beneficiaries and one or both owning the legal title as trustee.
2510:
In the United States, a trust is presumed to be irrevocable unless the instrument or will creating it states it is revocable, except in Pennsylvania, California, Oklahoma and Texas (and any other state that has adopted section 602 of the
1857:
Revocable trust: A trust of this kind may be amended, altered or revoked by its settlor at any time, provided the settlor is not mentally incapacitated. Revocable trusts are becoming increasingly common in the US as a substitute for a
998:
4210:
The formula clause may be: "I leave to my child the maximum allowable amount that is not subject to federal estate tax, with the remainder going to my wife." As of 2013, transfers to spouses are exempt from estate tax. See:
1714:: A personal injury trust is any form of trust where funds are held by trustees for the benefit of a person who has suffered an injury and funded exclusively by funds derived from payments made in consequence of that injury.
768:. Trustees may be held to a high standard of care in their dealings to enforce their behavior. To ensure beneficiaries receive their due, trustees are subject to ancillary duties in support of the primary duties, including
1339:
trustees must make discretionary decisions as to whether beneficiaries should receive trust assets for their benefit. A trustee may be held personally liable for problems, although fiduciary liability insurance similar to
1355:
provides for reasonable compensation and reimbursement for trustees subject to review by courts, although trustees may be unpaid. Commercial banks acting as trustees typically charge about 1% of assets under management.
2273:
Under the Foreign Account Tax Compliance Act (FATCA) a Trustee and or a Trust may be classified as a Foreign Financial Institution (FFI) requiring registration with the IRS and disclosure of results on a yearly basis.
2253:
The actual implementation of this law still remains to be seen however the requirements above are expressly extracted from The Prevention and Suppression of Money Laundering and Terrorist Financing Law of 2007â2018.
3406:
2078:
to give binding directions to the trustee in connection with the purchase, retention, sale, management, lending, pledging or charging of the trust property or the exercise of any powers or rights arising from such
1309:). Beneficiaries may include people not born at the date of the trust (for example, "my future grandchildren"). Alternatively, the object of a trust could be a charitable purpose rather than specific beneficiaries.
1090:
Appointment: In trust law, "appointment" often has its everyday meaning. It is common to talk of "the appointment of a trustee", for example. However, "appointment" also has a technical trust law meaning, either:
1136:
trust, as a person who has some control over the trusteeâusually including a power to dismiss the trustee and appoint another. The legal status of a protector is the subject of some debate. No-one doubts that a
2400:
is a family member) instead of a named beneficiary. The role of the Protector (also sometimes called an enforcer) is to hold the trustees to account, which the beneficiaries would usually have the right to do.
2313:
The income and profits derived within and outside of Cyprus are liable to every possible taxation imposed in Cyprus if the beneficiary is a resident of Cyprus in accordance with the Income Tax Laws of Cyprus.
1926:: It is a trust put into place for the benefit of a person who is unable to control their spending. It gives the trustee the power to decide how the trust funds may be spent for the benefit of the beneficiary.
2091:
to restrict the exercise of any power or discretion of a trustee by requiring that they are only exercisable with the consent of the settlor or any other person expressly specified in the terms governing the
3562:
1439:
Remuneration trusts: for the benefit of directors and employees or companies or their families or dependents. This form of trust was developed by Paul Baxendale-Walker and has since gained widespread use.
1322:
duty to beneficiaries and various duties, such as a duty of care and a duty to inform. If trustees do not adhere to these duties, they may be removed through a legal action. The trustee may be either a
1887:
In a simple trust the trustee has no active duty beyond conveying the property to the beneficiary at some future time determined by the trust. This is also called a 'bare trust'. All other trusts are
3532:
710:. A trust in the US may be subject to federal and state taxation. The trust is governed by the terms under which it was created. In most jurisdictions, this requires a contractual trust agreement or
3051:
752:, defining how money and property will be handled for children or other beneficiaries. While the trustee is given legal title to the trust property, in accepting title the trustee owes a number of
3501:
2175:
For a trust to be validly constituted it must be presented to the commissioner of stamp duty and a one-time payment of Euro 430 is made. The commissioner does not keep a copy of the document.
1442:
Corporate structures: Complex business arrangements, most often in the finance and insurance sectors, sometimes use trusts among various other entities (e.g., corporations) in their structure.
4215:
3291:
2550:
4194:
4176:
3682:
788:. A trustee has a duty to know, understand, and abide by the terms of the trust and relevant law. The trustee may be compensated and have expenses reimbursed, but otherwise turn over all
2075:
to exercise the powers of a director or officer or issue binding directions as to the appointment or removal of a director or officer of any company, wholly or partly owned by the trust;
2036:
2032:
1932:
Statutory Business Trust: A trust created pursuant to a state's business trust statute used primarily for commercial purposes. Two prominent variants of Statutory Business Trusts are
2072:
to advance, distribute, pay or otherwise apply income or capital of the trust property or to give directions for the making of such advancement, distribution, payment or application
3917:
4150:
997:
sphere of influence, and whilst most civil law jurisdictions do not generally contain the concept of a trust within their legal systems, they do recognise the concept under the
668:(or any other transferable right) gives it to another person or entity, who must manage and use the property solely for the benefit of another designated person. In the English
1954:
is called a testamentary trust. Because a will can become effective only upon death, a testamentary trust is generally created at or following the date of the settlor's death.
1303:). In the case of discretionary trusts, where the trustees have power to decide who the beneficiaries will be, the settlor must have described a clear class of beneficiaries (
1280:). One may not, for example state, settle "the majority of my estate", as the precise extent cannot be ascertained. Trust property may be any form of specific property, be it
2833:
2156:
is tried in issues a judgment to such effect. Nevertheless, with the changing times, public disclosure of trusts is required in Cyprus. Such public disclosures are required:
702:
expenditures. A court of competent jurisdiction can remove a trustee who breaches their duty. Some breaches can be charged and tried as criminal offenses. A trustee can be a
1944:
promulgated a final amended draft of the Uniform Statutory Entity Act (2009) in 2013. As of 24 January 2017, no states have adopted the Uniform Statutory Entity Act of 2009.
3387:
1646:: can be set up by urban or local government to hold funds for the development or improvement of an area. The trust is often run by a committee, and can act similarly to a
4117:
3264:
2537:
In the United States the tax law allows trusts to be taxed as corporations, partnerships, or not at all depending on the circumstances, although trusts may be used for
3026:
2983:
2957:
1929:
Standby Trust (or 'Pourover Trust)': The trust is empty at creation during life and the will transfers the property into the trust at death. This is a statutory trust.
1700:
in any jurisdiction other than that in which the settlor is resident. However, the term is more commonly used to describe a trust in one of the jurisdictions known as
647:
3801:
1094:
the act of "appointing" (i.e. giving) an asset from the trust to a beneficiary (usually where there is some choice in the matterâsuch as in a discretionary trust); or
3365:
1169:: A trust deed is a legal document that defines the trust such as the trustee, beneficiaries, settlor and appointer, and the terms and conditions of the agreement.
2462:) in which the beneficiaries own the trust assets while the trustee administers the trust, although this is regarded by modern Dutch law as not actually a trust.
1997:, the impact of trust law has been wide and varied. Even under common law systems, the basic notion of a trust has been implemented in strikingly different ways.
1150:
of trusts has been established over hundreds of years. It is therefore thought by some that protectors have fiduciary duties, and by others that they do not. The
1017:
Property of any sort may be held in a trust. The uses of trusts are many and varied, for both personal and commercial reasons, and trusts may provide benefits in
3554:
2846:
The greatest and most distinctive achievement performed by Englishmen in the field of jurisprudence is the development from century to century of the trust idea.
1747:
In the US, a 'protective trust' is a type of trust that was devised for use in estate planning. (In another jurisdiction this might be thought of as one type of
1261:
Generally, a private express trust requires three elements to be certain, which together are known as the "three certainties". These elements were determined in
2530:, such as the Restatement of Trusts, Third (2003â08). Additionally, as a practical matter, federal law considerations such as federal taxes administered by the
3201:
2035:
with an aim to facilitate the establishment of trusts by non-Cypriot residents. The Cyprus International Trust is based on common law principles however the
3524:
3771:
1968:) and can direct the trustee to pay money to them out of the trust property according to the number of units they possess. A unit trust is a vehicle for
1564:
title to the trust assets, providing fiduciary and tax accounting, coordinating trust participants and offering dispute resolution among the participants
1340:
3496:
2023:. Tax avoidance concerns have historically been one of the reasons that European countries with a civil law system have been reluctant to adopt trusts.
2928:
1894:
A simple trust in Federal income tax law is one in which, under the terms of the trust document, all net income must be distributed on an annual basis.
4014:
3069:
2642:
4059:
50:
42:
6850:
4212:
4648:
3288:
3092:
4191:
4173:
3674:
2134:
the advancement of human rights, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and diversity
1399:
Privacy: Trusts may be created purely for privacy. The terms of a will are public in certain jurisdictions, while the terms of a trust are not.
4709:
4095:
3832:
4673:
3982:
3893:
3616:
3400:
3169:
1204:
is implied by the law to work out the presumed intentions of the parties, but it does not take into consideration their expressed intent. A
4643:
2785:
Ausness, Richard C. (2019). "A Mere Expectancy: What Rights Do Beneficiaries of a Revocable Trust Have Prior to the Death of the Settlor".
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2000:
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to minimize administrative costs associated with probate and to provide centralized administration of a person's final affairs after death.
981:, for example, the trust was enacted into law on 1 January 2012; however, the Curaçao Civil Code only allows express trusts constituted by
640:
470:
1087:
Appointer: This is the person who can appoint a new trustee or remove an existing one. This person is usually mentioned in the trust deed.
4038:
4945:
3947:
3298:. American Bar Association, Section of Real Property, Trust, & Estate Law. 20th Annual Real Property & Estate Planning Symposia.
3235:
1878:: A trust in which a will demonstrates the intention to create a trust, names a trustee, but does not identify the intended beneficiary.
792:
from the trust and neither endebt nor riskily speculate on the assets without the written, clear permission of all adult beneficiaries.
3909:
3310:
2350:
There are several features which distinguish the modern English trust both from other common law trusts and from civil law approaches.
4678:
4142:
1419:
may be charities also. In most jurisdictions, charities are tightly regulated for the public benefit (in England, for example, by the
1175:
Trustee: A person (either an individual, a corporation or more than one of either) who administers a trust. A trustee is considered a
736:
to the trustee, separating the property's legal ownership and control from its equitable ownership and benefits. This may be done for
341:
2743:
2388:
which allow for non-charitable purpose trusts to be valid. This will normally be done by appointing a somebody to act as the trust's
1544:
1108:. Sometimes, a power of appointment is given to someone other than the trustee, such as the settlor, the protector, or a beneficiary.
6276:
5834:
5733:
4653:
4248:
3729:
3351:
3229:
3133:
2867:
2719:
2373:
1426:
Unit trusts: The trust has proved to be such a flexible concept that it has proved capable of working as an investment vehicle: the
871:
2805:
2049:
The beneficiaries must not be residents of Cyprus for at least 1 year prior to the establishment of the Cyprus International Trust.
2599:. Married couples may, however, effectively double the estate tax exemption amount by setting up the trust with a formula clause.
2423:
The main way that English law supports the existence of these is by understanding them as a form of trust. The association has no
6390:
6259:
1783:
would not be entitled to use of the property before they died. Protective trusts were developed as a solution to this situation.
1461:
274:
6845:
6192:
6093:
5181:
4633:
4323:
4124:
3854:
3257:
1845:
1593:
provisions require express trusts to be evidenced in writing if the trust property is above a certain value, or is real estate.
633:
260:
3461:
2317:
If the beneficiaries are not Cyprus residents then any income and profit derived from Cypriot sources will be subject to tax.
2046:
The settlor must not be a resident of Cyprus for at least 1 year prior to the establishment of the Cyprus International Trust.
1807:'s creditors, at least so long as the debt was entered into after the trust's establishment. This use of trusts is similar to
1603:: The entitlement of the beneficiaries is fixed by the settlor. The trustee has little or no discretion. Common examples are:
6352:
5986:
2900:
2691:
1625:
849:
3015:
2979:
2953:
1200:
because of acts or situations of the parties. Implied trusts are divided into two categories: resulting and constructive. A
993:, unlike a trust, is a contractual relationship. Trusts are widely used internationally, especially in countries within the
901:(living) trusts which apply while the creator lives. This was created by later common law jurisdictions. Personal trust law
3793:
5705:
4729:
4407:
3652:
2653:
2359:
2146:
any other purpose beneficial to the public in general or which may reasonably be considered to be relevant to any of above
1575:
1436:
plans: typically set up as a trust, with the employer as settlor, and the employees and their dependents as beneficiaries.
3341:
2515:), in which trusts are presumed to be revocable unless the instrument or will creating them states they are irrevocable.
2454:, in addition to the traditional living trusts and will trusts there is a "bewind trust" (inherited from the Roman-Dutch
6512:
5991:
5207:
4751:
4658:
4625:
4270:
4258:
3998:
2320:
Relevant to consider is what income is subject to taxation in Cyprus and the none domicile regime applicable in Cyprus.
1937:
1050:
902:
845:
564:
486:
348:
143:
102:
6507:
4663:
2140:
the relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantages
2039:
introduces certain conditions and requirements to for the trust to qualify under the same law. These conditions are:
1179:
and owes the highest duty under the law to protect trust assets from unreasonable loss for the trust's beneficiaries.
1172:
Trust distributions: A trust distribution is any income or asset that is given out to the beneficiaries of the trust.
834:
2526:, and there are also broad similarities among states' common law of trust. These similarities are summarized in the
2109:
In accordance with Section 7, a Cyprus International Trust may be formed for one or more of the following purposes:
6482:
5981:
2596:
2410:
1872:
trust constituted externally from a will but imposing obligations as a trustee on one, or more, legatees of a will.
194:
3584:
1348:
may minimize liability; although this was previously held to be against public policy, this position has changed.
853:
838:
6928:
6565:
5030:
4900:
3638:
Julius B. Levine & Randall L. Holton, Enforcement of Secret and Semi-Secret Trusts, 5 Prob. L.J. 7, 16 (1983)
3198:
3105:
For example, in England, trusts over land must be evidenced in writing under s.56 of the Law of Property Act 1925
2519:
2377:
2366:
1701:
1504:: The concept of an asset-protection trust encompasses any form of trust that provides for funds to be held on a
1042:
536:
267:
1318:
A trust may have multiple trustees, and these trustees are the legal owners of the trust's property, but have a
6360:
6342:
2542:
2531:
2101:
Cyprus does not limit the duration of an international trust and it may be formed for an unspecified duration.
1933:
1393:
970:
785:
434:
6011:
3763:
2466:
trusts are created as trading vehicles providing trustees with limited liability and certain tax advantages.
1244:
In some jurisdictions, certain types of assets may not be the subject of a trust without a written document.
6735:
6522:
5996:
5508:
5503:
5431:
5353:
4638:
3330:. Harvard Law School John M. Olin Center for Law, Economics and Business Discussion Paper Series. Paper 580.
2917:
2527:
2505:
1990:
773:
4011:
3065:
1520:
on the beneficiary. Such trusts may be proscribed or limited in their effect by governments and the courts.
6790:
6775:
5543:
5436:
5176:
5082:
5047:
4668:
4479:
4395:
4055:
2020:
1941:
1831:
1501:
543:
463:
422:
136:
82:
4289:
6933:
6894:
6487:
6165:
5976:
5426:
5348:
5161:
5057:
4993:
4958:
4402:
4370:
1841:
1711:
1457:
1126:'In Its Own Capacity' (IIOC): This term refers to the fact that the trustee is acting on its own behalf.
209:
1972:, rather than disposition, as the person who gives the property to the trustee is also the beneficiary.
2614:
considerations. If a living trust fails, the property will usually be held for the grantor/settlor on
2602:
For a living trust, the grantor may retain some level of control to the trust, such by appointment as
2553:
changed this somewhat by not allowing these assets to be a part of (large) banks' regulatory capital.
940:. The Lord Chancellor could decide a case according to his conscience. At this time, the principle of
690:
is an irrevocable trust established and funded pursuant to the terms of a deceased person's will. An
6938:
6615:
5961:
5538:
5391:
5280:
5242:
5232:
4998:
4365:
2670:
2632:
1913:
1697:
1574:: A trust for the benefit of employees. A United States example is a trust established to operate an
1105:
796:
512:
477:
390:
248:
6923:
6770:
5910:
5827:
5598:
5463:
4763:
4504:
4484:
4464:
4427:
4316:
4091:
3824:
2440:
2417:
1666:
trust (or 'living trust'): A settlor who is living at the time the trust is established creates an
1617:
1539:
1505:
1415:
Charities: In some common law jurisdictions all charities must take the form of trusts. In others,
1293:
1208:
is a trust implied by law to work out justice between the parties, regardless of their intentions.
1120:
789:
725:. Specific aspects of trust law vary in different jurisdictions. Some U.S. states are adapting the
456:
429:
334:
2088:
to change the applicable law governing the trust or the forum for the administration of the trust;
1299:
Objects. The beneficiaries of the trust must be clearly identified, or at least be ascertainable (
909:, during the 12th and 13th centuries. In medieval English trust law, the settlor was known as the
6585:
6244:
6098:
6083:
6061:
5805:
5785:
5738:
5728:
5644:
5548:
5488:
5448:
5396:
5328:
5300:
5212:
5166:
4758:
4390:
4360:
2825:
2546:
2523:
2512:
2069:
to revoke or amend the terms of a trust or any trusts or powers arising wholly or partly under it
2004:
1982:
1947:
1529:
1420:
1352:
1234:
1205:
749:
745:
726:
686:
519:
410:
316:
180:
127:
93:
5316:
3125:
1219:
created by the settlor and signed by both the settlor and the trustees (often referred to as an
6570:
6492:
6330:
6073:
6068:
6021:
5946:
5940:
5780:
5698:
5632:
5416:
5411:
5255:
5237:
4870:
4858:
4244:
4035:
3978:
3889:
3612:
3606:
3396:
3357:
3347:
3225:
3153:
3129:
2896:
2873:
2863:
2725:
2715:
2681:
2603:
2424:
2389:
2344:
2329:
1923:
1875:
1590:
1550:
1467:
1449:
1402:
1305:
1289:
1285:
1253:
1129:
1067:
1055:
1002:
808:
383:
286:
235:
3939:
3794:"The Prevention and Suppression of Money Laundering and Terrorist Financing Law of 2007-2018"
3219:
6575:
6542:
6041:
5905:
5900:
5865:
5672:
5625:
5523:
5338:
5333:
5290:
5067:
5062:
4848:
4714:
4704:
4606:
4591:
4576:
4527:
4380:
3307:
2817:
2607:
2385:
2012:
1917:
1824:
1748:
1722:
1523:
1473:
1445:
1216:
1188:
Trusts may be created by the expressed intentions of the settlor also known as the founder (
1166:
1030:
1022:
1001:(partly only the extent that they are parties thereto). The Hague Convention also regulates
761:
753:
733:
378:
355:
187:
162:
78:
2392:. These purpose trusts allow for a trust to be created with a purpose (eg. 'to provide for
1160:(s): This is the person (or persons) who creates the trust. Grantor(s) is a common synonym.
6824:
6797:
6785:
6765:
6699:
6694:
6677:
6657:
6652:
6632:
6497:
6477:
6472:
6375:
6335:
6046:
5971:
5895:
5880:
5800:
5613:
5578:
5528:
5483:
5458:
5097:
4968:
4827:
4699:
4694:
4611:
4561:
4554:
4542:
4452:
4219:
4198:
4180:
4042:
4018:
3482:
3314:
3295:
3205:
2751:
2615:
2562:
2444:
2340:
2016:
1969:
1851:
1812:
1653:
1328:
1263:
1201:
1197:
1018:
937:
757:
574:
548:
365:
309:
223:
216:
3721:
5119:
3199:
Fundamental Duties of a Trustee: A Guide for Trustees in a post-Uniform Trust Code World
2545:
is a hybrid (debt and equity) security with favorable tax treatment which is treated as
6901:
6709:
6627:
6216:
6182:
6133:
6118:
5890:
5795:
5775:
5765:
5662:
5386:
5217:
4978:
4913:
4746:
4724:
4601:
4549:
4309:
2052:
At least one trustee must be residing in Cyprus during the whole duration of the trust.
1693:
1647:
1571:
1556:
1479:
1389:
1382:
1324:
1059:
982:
889:
741:
703:
621:
449:
417:
281:
155:
4263:
Hayton and Marshall's Commentary and Cases on the Law of Trusts and Equitable Remedies
3289:
Last Beneficiary Standing: Identifying the Proper Parties in Breach of Fiduciary Cases
1448:: Trusts may allow beneficiaries to protect assets from creditors as the trust may be
985:. France has recently added a similar, Roman-law-based device to its own law with the
729:
to codify and harmonize their trust laws, but state-specific variations still remain.
110:
6917:
6755:
6714:
6600:
6580:
6552:
6502:
6467:
6441:
6436:
6429:
6380:
6320:
6160:
6150:
6108:
6031:
6026:
5956:
5915:
5839:
5421:
5406:
5363:
5275:
5109:
5087:
4963:
4930:
4822:
4797:
4186:
3431:
2538:
2381:
2160:
Stamp Duty Commissioner for validating the creation of the Cyprus International Trust
1994:
1820:
1581:
1533:
1281:
1193:
1189:
933:
777:
737:
531:
360:
304:
150:
6887:
6637:
6605:
6560:
6298:
6293:
6264:
6177:
6155:
6123:
6056:
6036:
5930:
5870:
5860:
5812:
5770:
5748:
5691:
5518:
5401:
5285:
5202:
5126:
5114:
4973:
4880:
4817:
4812:
4807:
4802:
4735:
4586:
4566:
4509:
4494:
4385:
3877:
2982:. Legifrance.gouv.fr, le service public de la diffusion du droit. 1 February 2009.
2956:. Legifrance.gouv.fr, le service public de la diffusion du droit. 1 February 2009.
2675:
2648:
2451:
2008:
1865:
941:
765:
722:
718:
616:
609:
579:
202:
2567:
Living trusts, as opposed to testamentary (will) trusts, may help a trustor avoid
2246:
The beneficiary or the class of beneficiaries if they have not been identified yet
2007:
only exists in a limited number of jurisdictions (e.g. Curaçao, Liechtenstein and
1840:: Short for "qualified terminal interest property". A trust recognized under the
1029:. Living trusts may be created during a person's life (through the drafting of a
6868:
6809:
6750:
6740:
6537:
6532:
6370:
6271:
6187:
6146:
6078:
6001:
5925:
5875:
5790:
5593:
5588:
5558:
5513:
5493:
5478:
5473:
5453:
5370:
5265:
5222:
5052:
4935:
4596:
4571:
4537:
4469:
4447:
4442:
4432:
3066:"Bahr v Nicolay (No 2) [1988] HCA 16; (1988) 164 CLR 604 (15 June 1988)"
2637:
2627:
2580:
1808:
1740:
Protective trust: Here the terminology is different between the UK and the USA:
1416:
1163:
Terms of the Trust means the settlor's wishes expressed in the Trust Instrument.
1063:
1046:
994:
962:
823:
707:
681:
569:
524:
4123:. Skadden, Arps, Slate, Meagher & Flom LLP & Affiliates. Archived from
3648:
3457:
2610:. Living trusts also, in practical terms, tend to be driven to large extent by
1388:
Employee share ownership: Shares in a company may be held by the trustee of an
1123:: A beneficiary is anyone who receives benefits from any assets the trust owns.
1078:
6873:
6802:
6682:
6620:
6365:
6286:
6281:
6239:
6221:
6209:
6170:
6016:
6006:
5966:
5951:
5935:
5885:
5822:
5817:
5563:
5533:
5498:
5468:
5441:
5343:
5171:
5131:
4983:
4940:
4918:
4885:
4581:
4499:
4457:
4437:
4347:
3328:
Did Reform of Prudent Trust Investment Laws Change Trust Portfolio Allocation?
2436:
1986:
1957:
1951:
1859:
1837:
1834:) have enacted legislation validating non-charitable purpose trusts generally.
1687:
1585:
1517:
1427:
1409:
1276:
Subject Matter. The property subject to the trust must be clearly identified (
1230:
1117:): This is the legal term used to imply that an entity is acting as a trustee.
1034:
978:
974:
966:
921:
894:
781:
684:", and the entrusted property is known as the "corpus" or "trust property". A
669:
589:
329:
119:
5321:
2862:(Third ed.). St. Paul, Minn.: American Law Institute. 1992. p. 67.
2714:(Third ed.). St. Paul, Minn.: American Law Institute. 1992. p. 17.
2522:, variable from state to state, governs trusts. Many states have adopted the
2056:
In addition to above the common law principles of certainty must be present.
1258:
The formalities required of a trust depend on the type of trust in question.
961:
The trust is widely considered to be the most innovative contribution of the
6780:
6745:
6687:
6662:
6527:
6424:
6412:
6397:
6385:
6313:
6231:
6204:
6088:
5608:
5603:
5568:
5358:
5250:
5035:
4988:
4925:
4890:
4865:
4741:
4422:
4417:
3361:
2877:
2729:
2658:
2584:
2576:
1909:
1705:
1319:
1176:
1142:
884:
495:
255:
167:
5637:
5186:
4291:
Trust Law of the People's Republic of China (Order of the President No. 50)
1508:. Such trusts are set up in an attempt to avoid or mitigate the effects of
1049:
corporation or a limited liability corporation, although traditionally the
4080:
E-book: Trusts for Business Owners, by Peter Carruthers and Robert Velosa.
2011:). The trust may however be recognized as an instrument of foreign law in
1729:
has one or more particular individuals as its beneficiary. By contrast, a
680:", the party for whose benefit the property is entrusted is known as the "
6829:
6814:
6517:
6402:
6199:
5743:
5583:
5553:
5104:
5092:
5025:
4853:
4522:
4489:
4375:
4355:
1629:
1509:
1381:
Employee ownership: Shares in a company may be held by the trustee of an
1192:) or they may be created by operation of law known as implied trusts. An
1151:
999:
Hague Convention on the Law Applicable to Trusts and on their Recognition
906:
769:
665:
599:
500:
1799:
use of the property until they died, and thereafter to allow its use to
1763:, however, fears that the property might be claimed by creditors before
1385:, often indefinitely, as part of the employee ownership of that company.
6719:
6667:
6647:
6595:
6407:
6325:
6141:
6103:
6051:
5620:
5260:
5227:
5072:
5020:
4781:
4719:
4532:
4412:
3703:
Kam Fan Sin, The Legal Nature of the Unit Trust, Clarendon Press, 1998.
3016:"The Functions of Trust Law: A Comparative Legal and Economic Analysis"
2829:
2568:
1513:
1433:
1332:
1157:
915:
677:
673:
505:
1660:
from discretionary trusts that leave such decisions up to the trustee.
1460:. For an example see the "nil-band discretionary trust", explained at
740:
or to control the property and its benefits if the settlor is absent,
17:
6819:
6672:
6417:
6308:
6303:
6249:
5920:
5573:
5270:
5040:
4908:
4832:
4474:
2082:
to appoint or remove any trustee, enforcer, protector or beneficiary;
1610:
1492:
revocable trust, and might include an incentive trust, and so forth.
1345:
2821:
3327:
3224:(4th ed.). Cambridge: Cambridge University Press. p. 18.
2645:, the international professional association for the trust industry
2179:
Regulatory Disclosure of ASPs managing a Cyprus International Trust
6760:
6704:
6610:
6451:
6254:
5753:
5156:
5136:
5077:
4875:
4332:
2085:
to appoint or remove any investment manager or investment adviser;
1077:
698:
228:
6642:
6590:
6446:
5844:
5760:
3497:"Construction law: Breach of trust in the construction industry"
2980:"Ordonnance n°2009-79 du 22 janvier 2009 (consolidated version)"
711:
604:
5687:
4305:
2435:
In many ways trusts in South Africa operate similarly to other
2217:
Cyprus Beneficial Owner Register and Cyprus International Trust
1097:
the name of the document which gives effect to the appointment.
1058:", and leading to its use in pensions, mutual funds, and asset
5714:
3974:
3885:
2618:, which in some notable cases, has had high tax consequences.
2611:
2339:
As noted above, the English trust arose from the court of the
1026:
817:
732:
An owner placing property into trust turns over part of their
26:
4092:"Dump That Trust Through The Window: Family Trust Tax Window"
3120:
Glister, James; Lee, James (2015). "Certainty and Capacity".
3093:
T Choithram International SA and others v Pagarani and others
1104:
The trustee's right to do this, where it exists, is called a
2143:
the advancement of animal welfare and protection of animals;
1589:
the objects of the trust and the trust property. In the USA
1696:: Strictly speaking, an offshore trust is a trust which is
756:
to the beneficiaries. The primary duties owed are those of
4275:
Underhill and Hayton's Law Relating to Trusts and Trustees
4213:
After The Fiscal Cliff Deal: Estate And Gift Tax Explained
3525:"Client's Guide to Understanding a Lawyer's Trust Account"
2443:
is actually a hybrid of the British common law system and
2137:
the advancement of environmental protection or improvement
721:
times and become one of the most important innovations in
2954:"Loi n°2007-211 du 19 février 2007 instituant la fiducie"
2551:
Dodd-Frank Wall Street Reform and Consumer Protection Act
2128:
the advancement of the arts, culture, heritage or science
795:
There are strong restrictions regarding a trustee with a
4301:
1844:
which qualifies for the marital gift exclusion from the
1296:. It is often, for example, real estate, shares or cash.
932:
At the time, land ownership in England was based on the
4187:
The American Bar Association guide to wills and estates
3675:"Statutory Trust Entity Act (2009) (Last Amended 2013)"
2595:
Living trusts generally do not shelter assets from the
2372:. This contrasts with other jurisdictions like Cyprus,
2125:
the advancement of citizenship or community development
2043:
The settlor must be of sound mind and of the right age.
1884:
In the US jurisdiction this has two distinct meanings:
1795:
as beneficiaries, with the trustee instructed to allow
1408:
Wills and estate planning: Trusts frequently appear in
672:, the party who entrusts the property is known as the "
54:
5683:
1950:(or 'Will Trust'): A trust created in an individual's
676:", the party to whom it is entrusted is known as the "
3608:
Indian Public Administration: Institutions and Issues
3115:
3113:
3111:
2925:
Weekblad voor Privaatrecht, Notariaat en Registratie
2354:
Purpose trusts and the requirement for a beneficiary
1985:
has had a significant influence, particularly among
6838:
6728:
6551:
6460:
6351:
6230:
6132:
5853:
5721:
5379:
5309:
5195:
5149:
5011:
4899:
4841:
4790:
4779:
4772:
4687:
4624:
4346:
4339:
1815:, and is frequently used as an alternative to them.
3495:
2249:Any other person exercising control over the trust
1981:While trusts originated in England, and therefore
1803:. The property is then safe from being claimed by
1240:a court order (for example in family proceedings).
3942:[Initial declaration of an association].
3764:"Public disclosure of Cyprus International Trust"
3611:. New Age International. 1995. pp. 271â272.
2534:may affect the structure and creation of trusts.
1211:Common ways in which a trust is created include:
4056:"Types of Trust | South African Revenue Service"
3757:
3755:
3753:
3751:
3749:
3747:
3715:
3713:
3711:
3709:
3494:Kirsh, Harvey J; Roth, Lori A (31 August 1997).
2122:the advancement of health or the saving of lives
1891:where the trustee has active duties beyond this.
965:. Today, trusts play a significant role in most
3343:Vault Career Guide to Private Wealth Management
3009:
3007:
3005:
3003:
3001:
2916:M. Bergervoet and D.S. Mansur (14 April 2012).
1606:a trust for a minor ("to x if she attains 21");
1456:trusts are therefore frequently used for legal
973:jurisdictions to incorporate trusts into their
893:) in terms of "testamentary trusts" created by
694:is a trust created during the settlor's life.
3346:. New York, New York: Vault, Inc. p. 18.
2587:, and itemized accountings of probate assets.
1132:: A protector may be appointed in an express,
919:to uses, and the beneficiary was known as the
664:is a legal relationship in which the owner of
5699:
4317:
4118:"The DoddâFrank Act: Commentary and Insights"
2151:Confidentiality of Cyprus International Trust
1755:, wishes to leave property to another person
1650:, depending on the provisions of its charter.
1636:paid out, is to be paid to the beneficiaries.
641:
8:
913:to uses, while the trustee was known as the
887:had a well-developed concept of the trust (
852:. Unsourced material may be challenged and
5706:
5692:
5684:
4787:
4776:
4343:
4324:
4310:
4302:
3147:
3145:
2895:(2nd ed.). London, U.K.: Penguin UK.
1960:: A trust where the beneficiaries (called
1341:directors and officers liability insurance
648:
634:
89:
81:. For other uses of the word "trust", see
3014:Hansmann, Henry; Mattei, Ugo (May 1998).
2643:Society of Trust and Estate Practitioners
872:Learn how and when to remove this message
6851:History of the American legal profession
3940:"DĂ©claration initiale d'une association"
3722:"Overview of Cyprus International Trust"
3587:. Internal Revenue Service. 23 June 2023
2773:Restatement (Third) of the Law of Trusts
2541:in certain situations. For example, the
969:systems, and their success has led some
4090:Miller, Winston E. (18 December 2009).
4021:. Moore Stephens Chartered Accountants.
2702:
2420:, and some professional associations.
2205:The name and particulars of the trustee
2037:Cyprus International Trusts Law of 2012
2033:Cyprus International Trusts Law of 2012
1964:) each possess a certain share (called
1830:). Certain jurisdictions (principally,
897:but never developed the concept of the
587:
556:
485:
294:
126:
92:
4297:, Studio legale Tedioli, 28 April 2001
4243:(3rd ed.). Cavendish Publishing.
3950:from the original on 25 September 2022
3920:from the original on 25 September 2022
3825:"Cyprus Beneficial Ownership Register"
3072:from the original on 23 September 2022
3032:from the original on 18 September 2017
2298:Taxation of Cyprus International Trust
2097:Duration of Cyprus International Trust
4674:List of ways people dishonor the dead
4265:(12th ed.). Sweet & Maxwell.
4153:from the original on 15 December 2017
3971:The Principles of Equity & Trusts
3882:The Principles of Equity & Trusts
3504:from the original on 26 February 2019
3464:from the original on 11 November 2011
3326:Schanzenbach MM, Sitkoff RF. (2007).
3258:"Boardman v Phipps [1966] UKHL 2"
2294:respects to the reportable accounts.
7:
3685:from the original on 2 February 2017
3500:. International Finance Law Review.
3368:from the original on 15 October 2021
2934:from the original on 29 October 2012
2687:Trust law in civil law jurisdictions
2001:Trust law in civil law jurisdictions
1912:(SPA Trust): A trust implementing a
1377:Common purposes for trusts include:
850:adding citations to reliable sources
55:move details into the article's body
3804:from the original on 20 August 2019
3774:from the original on 20 August 2019
3732:from the original on 20 August 2019
3655:from the original on 9 October 2014
2113:the prevention or relief of poverty
1989:legal systems such as those of the
1394:employee share or share option plan
1154:has not yet established this point.
77:For the monopolistic business, see
4679:List of ways people honor the dead
4273:; Hayton, DJ; Matthews, P (2006).
3835:from the original on 4 August 2019
3270:from the original on 4 August 2017
3238:from the original on 12 April 2023
3170:Re Gulbenkian's Settlements Trusts
2918:"De Curaçaose trust in de partijk"
2575:applies whether or not there is a
2105:Charitable Trust and Purpose Trust
1910:Special Power of Appointment trust
1787:would establish a trust with both
74:Three-party fiduciary relationship
25:
5835:Restitution and unjust enrichment
4710:GompertzâMakeham law of mortality
3912:[Code for Associations].
3456:Rosenberg, Scott D. (2009â2010).
3436:LII / Legal Information Institute
3412:from the original on 24 July 2019
3395:. HM Treasury. 2012. p. 43.
3122:Hanbury and Martin: Modern Equity
2986:from the original on 9 March 2010
2960:from the original on 9 March 2010
2810:University of Colorado Law Review
2750:. WebFinance, Inc. Archived from
1062:as well protection of individual
6882:
6881:
6867:
5667:
5658:
5657:
4184:. Appears to be online copy of:
4098:from the original on 3 June 2010
4062:from the original on 21 May 2022
4032:Trends in Contemporary Trust Law
3565:from the original on 1 July 2019
3535:from the original on 1 July 2019
3529:Lawyers Mutual Insurance Company
3052:"Database Access â UNSW Library"
2891:Goode, Roy M. (2 January 1996).
2131:the advancement of amateur sport
2019:(Europe) and the parties to the
1462:Inheritance Tax (United Kingdom)
1233:of a decedent, usually called a
822:
275:Acts of independent significance
109:
31:
6846:History of the legal profession
5668:
4171:American Bar Association. Ch.5
2836:from the original on 5 May 2015
2031:Cyprus legislators enacted the
1609:a 'life interest' ("to pay the
1226:an oral declaration or promise;
565:Advance directive (Living will)
464:Hague Convention (conflict law)
4277:(17th ed.). Butterworths.
3221:Trusts Law: Text and Materials
3023:New York University Law Review
2787:Quinnipiac Probate Law Journal
2692:Trust law in England and Wales
2654:Trusts & Estates (journal)
2549:on banks' balance sheets. The
2208:The governing law of the trust
2199:The date the trust was created
2060:Settlor Powers provided by law
2015:cases, for example within the
1626:Grantor retained annuity trust
1496:Alphabetic list of trust types
1:
4730:Maternal mortality in fiction
4141:Caraway, David (April 2015).
3340:Martinez, Michael J. (2007).
2360:Purpose trusts in English law
1938:Massachusetts business trusts
1842:tax laws of the United States
1779:as the beneficiary, but then
1775:could establish a trust with
1576:Employee Stock Ownership Plan
4644:Expressions related to death
4597:Medical declaration of death
4094:. Winston Miller Attorneys.
3855:Re Astor's Settlement Trusts
3651:. HM Revenue & Customs.
3523:Boyle, Tom (29 April 2015).
3458:"Frequently Asked Questions"
3197:Edward Jones Trust Company.
2116:the advancement of education
1914:special power of appointment
1613:to x for her lifetime"); and
1051:Massachusetts business trust
342:Accumulation and maintenance
144:Joint wills and mutual wills
4664:Preventable causes of death
2474:beneficiary is to benefit.
2405:Unincorporated Associations
2119:the advancement of religion
1977:Country specific variations
1620:to y after the death of x")
1616:a 'remainder' ("to pay the
6955:
6513:International legal theory
5992:International slavery laws
5987:International human rights
5982:International criminal law
3946:(in French). 25 May 2021.
3762:HSharpe (18 August 2019).
3720:HSharpe (18 August 2019).
3185:Re Hay's Settlement Trusts
2560:
2503:
2411:Unincorporated association
2408:
2357:
2327:
1771:would receive none of it.
1702:offshore financial centers
1351:In the United States, the
1251:
806:
717:Trusts have existed since
195:Incorporation by reference
76:
6861:
6566:Administration of justice
5653:
5031:Consciousness after death
4954:
4518:
4218:26 September 2017 at the
3999:Re Lipinski's Will Trusts
3483:Paul BW Chaplin#Biography
3317:. Uniform Law Commission.
2816:. U. Colo. L. Rev.: 177.
2806:"Importance of the Trust"
1934:Delaware statutory trusts
1767:dies, and that therefore
697:The trustee is the legal
6343:Basic structure doctrine
6193:Natural and legal rights
6074:Public international law
5432:Personification of death
4654:People by cause of death
3973:(4th ed.). Oxford:
3910:"CĂłdigo de Asociaciones"
3884:(4th ed.). Oxford:
3823:HSharpe (18 July 2019).
3559:American Bar Association
3188:, 3 All ER 786.
2543:trust-preferred security
2532:Internal Revenue Service
2439:countries, although the
1751:trust.) Often a person,
471:Application in civil law
268:Satisfaction of legacies
6523:Principle of typicality
5997:International trade law
5509:Death-positive movement
5354:Post-mortem photography
4634:Causes of death by rate
4562:Death by natural causes
3313:30 January 2018 at the
3218:Moffat, Graham (2005).
2597:U.S. federal estate tax
2528:Restatements of the Law
2506:United States trust law
1145:responsibilities. If a
989:, amended in 2009; the
945:lawyers of the time.
5544:Fascination with death
5182:Reincarnation research
5177:Out-of-body experience
4639:Notable deaths by year
4480:Immunogenic cell death
4396:Temporal lobe necrosis
3969:Virgo, Graham (2020).
2518:In the United States,
2021:Hague Trust Convention
2003:, generally including
1942:Uniform Law Commission
1832:offshore jurisdictions
1545:Re Badenâs Deed Trusts
1502:Asset-protection trust
1083:
1033:) or after death in a
544:Disclaimer of interest
349:Interest in possession
137:Legal history of wills
83:Trust (disambiguation)
6518:Principle of legality
6277:Delegated legislation
5977:Intellectual property
5349:Post-mortem chemistry
5162:Near-death experience
5058:Desecration of graves
4994:Postmortem caloricity
4959:Beating heart cadaver
4403:Programmed cell death
4371:Liquefactive necrosis
4261:; Hayton, DJ (2005).
4143:"Testamentary Trusts"
4041:30 April 2023 at the
3389:Autumn Statement 2012
3294:1 August 2017 at the
2712:Restatement of Trusts
2665:Jurisdiction specific
2396:'s education', where
2202:The name of the trust
1970:collective investment
1712:Personal injury trust
1704:or, colloquially, as
1081:
1045:", be organized as a
706:, business entity or
487:Estate administration
405:Reversionary interest
210:Testamentary capacity
6736:Barristers' chambers
6678:Legal representation
6616:Justice of the peace
5962:Financial regulation
5539:Festival of the Dead
5437:Dying-and-rising god
5392:Chinese burial money
5281:Prohibition of dying
5233:Death-qualified jury
4999:Post-mortem interval
4659:Premature obituaries
4366:Coagulative necrosis
4197:16 June 2013 at the
4179:16 June 2013 at the
4058:. 12 February 2021.
4017:16 June 2013 at the
3432:"spendthrift clause"
3204:23 July 2015 at the
2860:Restatment of Trusts
2754:on 30 September 2020
2671:Australian trust law
2633:Foundation (charity)
1559:: In these types, a
1301:Re Hain's Settlement
1196:is one created by a
1106:power of appointment
1043:governing instrument
963:English legal system
903:developed in England
846:improve this section
797:conflict of interest
513:Power of appointment
478:Dishonest assistance
249:Lapse and anti-lapse
243:Property disposition
6771:Election commission
6483:Expressive function
6012:Landlordâtenant law
5911:Consumer protection
5599:Philosophy of death
5464:Death from laughter
4764:Perinatal mortality
4505:Mitotic catastrophe
4485:Ischemic cell death
4428:Intrinsic apoptosis
4376:Gangrenous necrosis
4030:Oakley JA. (1996).
3977:. pp. 211â15.
3679:www.uniformlaws.org
3585:"Charitable Trusts"
3126:Sweet & Maxwell
2441:law of South Africa
2380:, the Isle of Man,
1680:: In contrast to a
1540:Discretionary trust
1506:discretionary basis
1403:Spendthrift clauses
983:notarial instrument
905:at the time of the
746:Testamentary trusts
444:Governing doctrines
6729:Legal institutions
6596:Lawsuit/Litigation
6586:Dispute resolution
6391:Catholic canon law
6099:State of emergency
6062:Will and testament
5786:Law of obligations
5739:Constitutional law
5729:Administrative law
5645:Thanatosensitivity
5549:Hierarchy of death
5489:Death notification
5397:Coins for the dead
5329:Forensic pathology
5213:Capital punishment
5167:Near-death studies
4759:Mortality salience
4391:Fibrinoid necrosis
4361:Avascular necrosis
4239:Hudson, A (2003).
3800:. 20 August 2019.
3308:Trust Code Summary
3174:, UKHL 5.
3158:, UKHL 1.
2748:BusinessDictionary
2547:regulatory capital
2524:Uniform Trust Code
2513:Uniform Trust Code
2487:Tax considerations
2458:administered by a
2378:the Cayman Islands
2005:Continental Europe
1983:English trusts law
1948:Testamentary trust
1648:development agency
1530:Constructive trust
1421:Charity Commission
1353:Uniform Trust Code
1346:exculpatory clause
1273:gifts from trusts.
1235:testamentary trust
1206:constructive trust
1113:'As Trustee For' (
1084:
1003:conflict of trusts
814:English common law
748:may be created in
727:Uniform Trust Code
687:testamentary trust
520:Simultaneous death
435:Supplemental needs
181:Attestation clause
6911:
6910:
6571:Constitutionalism
6493:Law and economics
6331:Act of parliament
6069:Product liability
6022:Legal archaeology
5947:Environmental law
5941:Entertainment law
5781:International law
5681:
5680:
5417:Death anniversary
5412:Death and culture
5256:Dying declaration
5238:Death certificate
5145:
5144:
5007:
5006:
4859:Neuropreservation
4649:Natural disasters
4620:
4619:
4271:Mitchell, Charles
4259:Mitchell, Charles
4241:Equity and Trusts
4190:(1995). See also
4147:New York City Bar
4130:on 14 April 2012.
3984:978-0-19-885415-9
3944:Service-Public.fr
3895:978-0-19-885415-9
3880:, Graham (2020).
3829:The Cyprus Lawyer
3768:The Cyprus Lawyer
3726:The Cyprus Lawyer
3618:978-81-7328-068-9
3561:. 14 April 2020.
3402:978-0-10-184802-2
3154:McPhail v Doulton
2682:Italian trust law
2591:Estate tax effect
2425:legal personality
2418:gentlemen's clubs
2345:Court of Chancery
2330:English trust law
2324:England and Wales
1924:Spendthrift trust
1876:Semi-secret trust
1678:Irrevocable trust
1644:Improvement trust
1591:Statute of Frauds
1551:McPhail v Doulton
1450:bankruptcy remote
1306:McPhail v Doulton
1278:Palmer v Simmonds
1254:Three certainties
1223:or living trust);
1068:spendthrift trust
1056:bankruptcy remote
882:
881:
874:
809:History of trusts
692:inter vivos trust
658:
657:
287:Pretermitted heir
236:No-contest clause
72:
71:
51:length guidelines
16:(Redirected from
6946:
6929:Wills and trusts
6886:
6885:
6884:
6872:
6871:
6695:Question of fact
6576:Criminal justice
5906:Construction law
5901:Conflict of laws
5866:Agricultural law
5708:
5701:
5694:
5685:
5671:
5670:
5661:
5660:
5641:
5626:Assisted suicide
5524:Death trajectory
5339:Mortuary science
5334:Funeral director
5325:
5291:Suspicious death
5063:Eternal oblivion
4849:Cryopreservation
4788:
4777:
4715:Infant mortality
4705:Excess mortality
4607:Terminal illness
4592:Lazarus syndrome
4577:End-of-life care
4528:Accidental death
4381:Caseous necrosis
4344:
4326:
4319:
4312:
4303:
4298:
4296:
4278:
4266:
4254:
4227:
4208:
4202:
4169:
4163:
4162:
4160:
4158:
4138:
4132:
4131:
4129:
4122:
4114:
4108:
4107:
4105:
4103:
4087:
4081:
4078:
4072:
4071:
4069:
4067:
4052:
4046:
4028:
4022:
4009:
4003:
3995:
3989:
3988:
3966:
3960:
3959:
3957:
3955:
3936:
3930:
3929:
3927:
3925:
3906:
3900:
3899:
3874:
3868:
3865:
3859:
3851:
3845:
3844:
3842:
3840:
3820:
3814:
3813:
3811:
3809:
3790:
3784:
3783:
3781:
3779:
3759:
3742:
3741:
3739:
3737:
3717:
3704:
3701:
3695:
3694:
3692:
3690:
3671:
3665:
3664:
3662:
3660:
3645:
3639:
3636:
3630:
3629:
3627:
3625:
3603:
3597:
3596:
3594:
3592:
3581:
3575:
3574:
3572:
3570:
3555:"Rule 1.5: Fees"
3551:
3545:
3544:
3542:
3540:
3520:
3514:
3513:
3511:
3509:
3499:
3491:
3485:
3480:
3474:
3473:
3471:
3469:
3453:
3447:
3446:
3444:
3442:
3428:
3422:
3421:
3419:
3417:
3411:
3394:
3384:
3378:
3377:
3375:
3373:
3337:
3331:
3324:
3318:
3305:
3299:
3286:
3280:
3279:
3277:
3275:
3269:
3262:
3254:
3248:
3247:
3245:
3243:
3215:
3209:
3195:
3189:
3187:
3181:
3175:
3173:
3165:
3159:
3157:
3149:
3140:
3139:
3117:
3106:
3103:
3097:
3090:See for example
3088:
3082:
3081:
3079:
3077:
3062:
3056:
3055:
3048:
3042:
3041:
3039:
3037:
3031:
3020:
3011:
2996:
2995:
2993:
2991:
2976:
2970:
2969:
2967:
2965:
2950:
2944:
2943:
2941:
2939:
2933:
2922:
2913:
2907:
2906:
2888:
2882:
2881:
2855:
2849:
2848:
2843:
2841:
2801:
2795:
2794:
2782:
2776:
2770:
2764:
2763:
2761:
2759:
2740:
2734:
2733:
2707:
2616:resulting trusts
2608:trust instrument
2478:Asset protection
2310:
2309:
2305:
2290:
2289:
2285:
2270:
2269:
2265:
2229:
2228:
2224:
2191:
2190:
2186:
2172:
2171:
2167:
2013:conflict of laws
1918:asset protection
1749:asset protection
1735:charitable trust
1561:directed trustee
1524:Charitable trust
1474:Construction law
1446:Asset protection
1217:trust instrument
1082:Chart of a trust
1031:trust instrument
1023:asset protection
1013:Basic principles
877:
870:
866:
863:
857:
826:
818:
754:fiduciary duties
734:bundle of rights
650:
643:
636:
457:Cy-prĂšs doctrine
423:Asset-protection
188:Residuary clause
163:Holographic will
113:
90:
79:Trust (business)
67:
64:
58:
49:Please read the
35:
34:
27:
21:
6954:
6953:
6949:
6948:
6947:
6945:
6944:
6943:
6914:
6913:
6912:
6907:
6880:
6866:
6857:
6834:
6825:Political party
6798:Legal education
6786:Law enforcement
6766:Court of equity
6724:
6700:Question of law
6653:Practice of law
6633:Judicial review
6547:
6498:Legal formalism
6478:Comparative law
6473:Contract theory
6456:
6376:Legal pluralism
6347:
6336:Act of Congress
6260:Executive order
6226:
6128:
6047:Nationality law
5972:Immigration law
5896:Competition law
5849:
5717:
5712:
5682:
5677:
5649:
5635:
5579:Museum of Death
5529:Dignified death
5484:Death messenger
5459:Death education
5375:
5319:
5305:
5243:Declared death
5191:
5141:
5098:Online mourning
5003:
4969:Cadaveric spasm
4950:
4895:
4837:
4828:Skeletonization
4768:
4700:Child mortality
4695:Birthday effect
4683:
4616:
4612:Unnatural death
4543:Brainstem death
4514:
4453:Pseudoapoptosis
4335:
4330:
4294:
4288:
4285:
4283:Further reading
4269:
4257:
4251:
4238:
4235:
4230:
4220:Wayback Machine
4209:
4205:
4199:Wayback Machine
4181:Wayback Machine
4170:
4166:
4156:
4154:
4140:
4139:
4135:
4127:
4120:
4116:
4115:
4111:
4101:
4099:
4089:
4088:
4084:
4079:
4075:
4065:
4063:
4054:
4053:
4049:
4043:Wayback Machine
4029:
4025:
4019:Wayback Machine
4010:
4006:
3996:
3992:
3985:
3968:
3967:
3963:
3953:
3951:
3938:
3937:
3933:
3923:
3921:
3908:
3907:
3903:
3896:
3888:. p. 208.
3876:
3875:
3871:
3866:
3862:
3852:
3848:
3838:
3836:
3822:
3821:
3817:
3807:
3805:
3792:
3791:
3787:
3777:
3775:
3761:
3760:
3745:
3735:
3733:
3719:
3718:
3707:
3702:
3698:
3688:
3686:
3673:
3672:
3668:
3658:
3656:
3647:
3646:
3642:
3637:
3633:
3623:
3621:
3619:
3605:
3604:
3600:
3590:
3588:
3583:
3582:
3578:
3568:
3566:
3553:
3552:
3548:
3538:
3536:
3522:
3521:
3517:
3507:
3505:
3493:
3492:
3488:
3481:
3477:
3467:
3465:
3455:
3454:
3450:
3440:
3438:
3430:
3429:
3425:
3415:
3413:
3409:
3403:
3392:
3386:
3385:
3381:
3371:
3369:
3354:
3339:
3338:
3334:
3325:
3321:
3315:Wayback Machine
3306:
3302:
3296:Wayback Machine
3287:
3283:
3273:
3271:
3267:
3260:
3256:
3255:
3251:
3241:
3239:
3232:
3217:
3216:
3212:
3206:Wayback Machine
3196:
3192:
3183:
3182:
3178:
3167:
3166:
3162:
3151:
3150:
3143:
3136:
3124:(20 ed.).
3119:
3118:
3109:
3104:
3100:
3089:
3085:
3075:
3073:
3064:
3063:
3059:
3050:
3049:
3045:
3035:
3033:
3029:
3018:
3013:
3012:
2999:
2989:
2987:
2978:
2977:
2973:
2963:
2961:
2952:
2951:
2947:
2937:
2935:
2931:
2920:
2915:
2914:
2910:
2903:
2890:
2889:
2885:
2870:
2857:
2856:
2852:
2839:
2837:
2822:10.2307/1598930
2804:Scott, Austin.
2803:
2802:
2798:
2784:
2783:
2779:
2771:
2767:
2757:
2755:
2742:
2741:
2737:
2722:
2709:
2708:
2704:
2700:
2678:in Canadian law
2667:
2624:
2593:
2565:
2563:Estate planning
2559:
2557:Estate planning
2508:
2502:
2489:
2480:
2445:Roman-Dutch law
2433:
2413:
2407:
2362:
2356:
2343:, known as the
2341:Lord Chancellor
2337:
2332:
2326:
2311:
2307:
2303:
2301:
2300:
2291:
2287:
2283:
2281:
2280:
2271:
2267:
2263:
2261:
2260:
2230:
2226:
2222:
2220:
2219:
2192:
2188:
2184:
2182:
2181:
2173:
2169:
2165:
2163:
2162:
2153:
2107:
2099:
2062:
2029:
2017:Brussels regime
1979:
1852:Resulting trust
1733:(also called a
1682:revocable trust
1654:Incentive trust
1498:
1489:
1375:
1362:
1316:
1264:Knight v Knight
1256:
1250:
1202:resulting trust
1198:court of equity
1186:
1076:
1019:estate planning
1015:
959:
938:Lord Chancellor
878:
867:
861:
858:
843:
827:
816:
811:
805:
744:, or deceased.
654:
575:Forced heirship
549:Inheritance tax
441:
370:
321:
240:
224:Insane delusion
217:Undue influence
199:
172:
100:
86:
75:
68:
62:
59:
48:
45:may be too long
40:This article's
36:
32:
23:
22:
15:
12:
11:
5:
6952:
6950:
6942:
6941:
6936:
6931:
6926:
6916:
6915:
6909:
6908:
6906:
6905:
6898:
6891:
6877:
6874:Law portal
6862:
6859:
6858:
6856:
6855:
6854:
6853:
6842:
6840:
6836:
6835:
6833:
6832:
6827:
6822:
6817:
6812:
6807:
6806:
6805:
6795:
6794:
6793:
6783:
6778:
6773:
6768:
6763:
6758:
6753:
6748:
6743:
6738:
6732:
6730:
6726:
6725:
6723:
6722:
6717:
6712:
6710:Trial advocacy
6707:
6702:
6697:
6692:
6691:
6690:
6685:
6680:
6675:
6670:
6665:
6660:
6650:
6645:
6640:
6635:
6630:
6625:
6624:
6623:
6618:
6608:
6603:
6598:
6593:
6588:
6583:
6578:
6573:
6568:
6563:
6557:
6555:
6549:
6548:
6546:
6545:
6540:
6535:
6530:
6525:
6520:
6515:
6510:
6505:
6500:
6495:
6490:
6485:
6480:
6475:
6470:
6464:
6462:
6458:
6457:
6455:
6454:
6449:
6444:
6439:
6434:
6433:
6432:
6422:
6421:
6420:
6415:
6410:
6405:
6400:
6395:
6394:
6393:
6378:
6373:
6368:
6363:
6357:
6355:
6349:
6348:
6346:
6345:
6340:
6339:
6338:
6333:
6328:
6318:
6317:
6316:
6306:
6301:
6296:
6291:
6290:
6289:
6284:
6279:
6269:
6268:
6267:
6262:
6257:
6247:
6242:
6240:Ballot measure
6236:
6234:
6228:
6227:
6225:
6224:
6219:
6217:Legal treatise
6214:
6213:
6212:
6207:
6197:
6196:
6195:
6185:
6183:Letters patent
6180:
6175:
6174:
6173:
6163:
6158:
6153:
6144:
6138:
6136:
6134:Sources of law
6130:
6129:
6127:
6126:
6121:
6119:Unenforced law
6116:
6111:
6106:
6101:
6096:
6091:
6086:
6081:
6076:
6071:
6066:
6065:
6064:
6059:
6049:
6044:
6039:
6034:
6029:
6024:
6019:
6014:
6009:
6004:
5999:
5994:
5989:
5984:
5979:
5974:
5969:
5964:
5959:
5954:
5949:
5944:
5938:
5933:
5928:
5923:
5918:
5913:
5908:
5903:
5898:
5893:
5891:Commercial law
5888:
5883:
5878:
5873:
5868:
5863:
5857:
5855:
5851:
5850:
5848:
5847:
5842:
5837:
5832:
5831:
5830:
5820:
5815:
5810:
5809:
5808:
5803:
5793:
5788:
5783:
5778:
5773:
5768:
5763:
5758:
5757:
5756:
5746:
5741:
5736:
5731:
5725:
5723:
5719:
5718:
5713:
5711:
5710:
5703:
5696:
5688:
5679:
5678:
5676:
5675:
5665:
5654:
5651:
5650:
5648:
5647:
5642:
5630:
5629:
5628:
5618:
5617:
5616:
5606:
5601:
5596:
5591:
5586:
5581:
5576:
5571:
5566:
5561:
5556:
5551:
5546:
5541:
5536:
5531:
5526:
5521:
5516:
5511:
5506:
5501:
5496:
5491:
5486:
5481:
5476:
5471:
5466:
5461:
5456:
5451:
5446:
5445:
5444:
5439:
5434:
5424:
5419:
5414:
5409:
5404:
5399:
5394:
5389:
5387:Apparent death
5383:
5381:
5377:
5376:
5374:
5373:
5368:
5367:
5366:
5356:
5351:
5346:
5341:
5336:
5331:
5326:
5313:
5311:
5307:
5306:
5304:
5303:
5298:
5293:
5288:
5283:
5278:
5273:
5268:
5263:
5258:
5253:
5248:
5240:
5235:
5230:
5225:
5220:
5218:Cause of death
5215:
5210:
5208:Administration
5205:
5199:
5197:
5193:
5192:
5190:
5189:
5184:
5179:
5174:
5169:
5164:
5159:
5153:
5151:
5147:
5146:
5143:
5142:
5140:
5139:
5134:
5129:
5124:
5123:
5122:
5117:
5107:
5102:
5101:
5100:
5090:
5085:
5080:
5075:
5070:
5065:
5060:
5055:
5050:
5045:
5044:
5043:
5038:
5028:
5023:
5017:
5015:
5009:
5008:
5005:
5004:
5002:
5001:
4996:
4991:
4986:
4981:
4979:Death erection
4976:
4971:
4966:
4961:
4955:
4952:
4951:
4949:
4948:
4943:
4938:
4933:
4928:
4923:
4922:
4921:
4916:
4914:Natural burial
4905:
4903:
4897:
4896:
4894:
4893:
4888:
4883:
4878:
4873:
4868:
4863:
4862:
4861:
4856:
4845:
4843:
4839:
4838:
4836:
4835:
4830:
4825:
4820:
4815:
4810:
4805:
4800:
4794:
4792:
4785:
4774:
4770:
4769:
4767:
4766:
4761:
4756:
4755:
4754:
4747:Mortality rate
4744:
4739:
4732:
4727:
4725:Maternal death
4722:
4717:
4712:
4707:
4702:
4697:
4691:
4689:
4685:
4684:
4682:
4681:
4676:
4671:
4669:Unusual deaths
4666:
4661:
4656:
4651:
4646:
4641:
4636:
4630:
4628:
4622:
4621:
4618:
4617:
4615:
4614:
4609:
4604:
4602:Organ donation
4599:
4594:
4589:
4584:
4579:
4574:
4569:
4564:
4559:
4558:
4557:
4550:Clinical death
4547:
4546:
4545:
4535:
4530:
4525:
4519:
4516:
4515:
4513:
4512:
4507:
4502:
4497:
4492:
4487:
4482:
4477:
4472:
4467:
4462:
4461:
4460:
4455:
4450:
4445:
4440:
4435:
4430:
4425:
4420:
4415:
4410:
4400:
4399:
4398:
4393:
4388:
4383:
4378:
4373:
4368:
4363:
4352:
4350:
4341:
4337:
4336:
4331:
4329:
4328:
4321:
4314:
4306:
4300:
4299:
4284:
4281:
4280:
4279:
4267:
4255:
4249:
4234:
4231:
4229:
4228:
4203:
4164:
4133:
4109:
4082:
4073:
4047:
4023:
4012:Trust Overview
4004:
3990:
3983:
3961:
3931:
3916:(in Spanish).
3901:
3894:
3869:
3860:
3846:
3815:
3785:
3743:
3705:
3696:
3666:
3640:
3631:
3617:
3598:
3576:
3546:
3515:
3486:
3475:
3448:
3423:
3401:
3379:
3352:
3332:
3319:
3300:
3281:
3249:
3230:
3210:
3190:
3176:
3160:
3141:
3134:
3107:
3098:
3083:
3057:
3043:
2997:
2971:
2945:
2908:
2901:
2893:Commercial Law
2883:
2868:
2858:"Chapter 15".
2850:
2796:
2777:
2765:
2735:
2720:
2701:
2699:
2696:
2695:
2694:
2689:
2684:
2679:
2673:
2666:
2663:
2662:
2661:
2656:
2651:
2646:
2640:
2635:
2630:
2623:
2620:
2592:
2589:
2561:Main article:
2558:
2555:
2504:Main article:
2501:
2498:
2488:
2485:
2479:
2476:
2432:
2429:
2406:
2403:
2358:Main article:
2355:
2352:
2336:
2333:
2328:Main article:
2325:
2322:
2299:
2296:
2279:
2276:
2259:
2256:
2251:
2250:
2247:
2244:
2241:
2238:
2218:
2215:
2210:
2209:
2206:
2203:
2200:
2180:
2177:
2161:
2158:
2152:
2149:
2148:
2147:
2144:
2141:
2138:
2135:
2132:
2129:
2126:
2123:
2120:
2117:
2114:
2106:
2103:
2098:
2095:
2094:
2093:
2089:
2086:
2083:
2080:
2076:
2073:
2070:
2061:
2058:
2054:
2053:
2050:
2047:
2044:
2028:
2025:
1978:
1975:
1974:
1973:
1955:
1945:
1930:
1927:
1921:
1907:
1903:
1902:
1901:
1897:
1896:
1895:
1892:
1889:special trusts
1881:Simple trust:
1879:
1873:
1863:
1855:
1849:
1835:
1818:
1817:
1816:
1745:
1738:
1716:
1715:
1709:
1694:Offshore trust
1691:
1685:
1672:
1671:
1661:
1651:
1641:
1637:
1633:
1623:
1622:
1621:
1614:
1607:
1595:
1594:
1579:
1572:Employee trust
1569:
1565:
1557:Directed trust
1554:
1537:
1527:
1521:
1497:
1494:
1488:
1485:
1484:
1483:
1480:Legal retainer
1477:
1471:
1465:
1453:
1443:
1440:
1437:
1431:
1424:
1413:
1406:
1400:
1397:
1392:as part of an
1390:employee trust
1386:
1383:employee trust
1374:
1371:
1361:
1358:
1315:
1312:
1311:
1310:
1297:
1274:
1252:Main article:
1249:
1246:
1242:
1241:
1238:
1227:
1224:
1190:express trusts
1185:
1182:
1181:
1180:
1173:
1170:
1164:
1161:
1155:
1127:
1124:
1118:
1110:
1109:
1101:
1100:
1099:
1098:
1095:
1088:
1075:
1072:
1060:securitization
1014:
1011:
958:
955:
890:fideicommissum
880:
879:
830:
828:
821:
815:
812:
807:Main article:
804:
801:
704:natural person
656:
655:
653:
652:
645:
638:
630:
627:
626:
625:
624:
619:
613:
612:
607:
602:
594:
593:
585:
584:
583:
582:
577:
572:
567:
559:
558:
557:Related topics
554:
553:
552:
551:
546:
540:
539:
534:
528:
527:
522:
516:
515:
509:
508:
503:
498:
490:
489:
483:
482:
481:
480:
474:
473:
467:
466:
460:
459:
453:
452:
450:Pour-over will
440:
439:
438:
437:
426:
425:
420:
414:
413:
407:
406:
402:
401:
397:
396:
393:
391:Life insurance
387:
386:
381:
369:
368:
363:
358:
352:
351:
345:
344:
338:
337:
332:
320:
319:
313:
312:
307:
299:
298:
292:
291:
290:
289:
284:
282:Elective share
278:
277:
271:
270:
264:
263:
258:
252:
251:
239:
238:
232:
231:
226:
220:
219:
213:
212:
198:
197:
191:
190:
184:
183:
171:
170:
165:
159:
158:
153:
147:
146:
140:
139:
131:
130:
124:
123:
115:
114:
106:
105:
73:
70:
69:
39:
37:
30:
24:
14:
13:
10:
9:
6:
4:
3:
2:
6951:
6940:
6937:
6935:
6932:
6930:
6927:
6925:
6922:
6921:
6919:
6904:
6903:
6899:
6897:
6896:
6892:
6890:
6889:
6878:
6876:
6875:
6870:
6864:
6863:
6860:
6852:
6849:
6848:
6847:
6844:
6843:
6841:
6837:
6831:
6828:
6826:
6823:
6821:
6818:
6816:
6813:
6811:
6808:
6804:
6801:
6800:
6799:
6796:
6792:
6789:
6788:
6787:
6784:
6782:
6779:
6777:
6774:
6772:
6769:
6767:
6764:
6762:
6759:
6757:
6756:Civil society
6754:
6752:
6749:
6747:
6744:
6742:
6739:
6737:
6734:
6733:
6731:
6727:
6721:
6718:
6716:
6715:Trier of fact
6713:
6711:
6708:
6706:
6703:
6701:
6698:
6696:
6693:
6689:
6686:
6684:
6681:
6679:
6676:
6674:
6671:
6669:
6666:
6664:
6661:
6659:
6656:
6655:
6654:
6651:
6649:
6646:
6644:
6641:
6639:
6636:
6634:
6631:
6629:
6626:
6622:
6619:
6617:
6614:
6613:
6612:
6609:
6607:
6604:
6602:
6601:Legal opinion
6599:
6597:
6594:
6592:
6589:
6587:
6584:
6582:
6581:Court-martial
6579:
6577:
6574:
6572:
6569:
6567:
6564:
6562:
6559:
6558:
6556:
6554:
6553:Jurisprudence
6550:
6544:
6541:
6539:
6536:
6534:
6531:
6529:
6526:
6524:
6521:
6519:
6516:
6514:
6511:
6509:
6506:
6504:
6501:
6499:
6496:
6494:
6491:
6489:
6486:
6484:
6481:
6479:
6476:
6474:
6471:
6469:
6466:
6465:
6463:
6459:
6453:
6450:
6448:
6445:
6443:
6442:Statutory law
6440:
6438:
6437:Socialist law
6435:
6431:
6430:Byzantine law
6428:
6427:
6426:
6423:
6419:
6416:
6414:
6411:
6409:
6406:
6404:
6401:
6399:
6396:
6392:
6389:
6388:
6387:
6384:
6383:
6382:
6381:Religious law
6379:
6377:
6374:
6372:
6369:
6367:
6364:
6362:
6359:
6358:
6356:
6354:
6353:Legal systems
6350:
6344:
6341:
6337:
6334:
6332:
6329:
6327:
6324:
6323:
6322:
6321:Statutory law
6319:
6315:
6312:
6311:
6310:
6307:
6305:
6302:
6300:
6297:
6295:
6292:
6288:
6285:
6283:
6280:
6278:
6275:
6274:
6273:
6270:
6266:
6263:
6261:
6258:
6256:
6253:
6252:
6251:
6248:
6246:
6243:
6241:
6238:
6237:
6235:
6233:
6229:
6223:
6220:
6218:
6215:
6211:
6208:
6206:
6203:
6202:
6201:
6198:
6194:
6191:
6190:
6189:
6186:
6184:
6181:
6179:
6176:
6172:
6169:
6168:
6167:
6164:
6162:
6159:
6157:
6154:
6152:
6151:Statutory law
6148:
6145:
6143:
6140:
6139:
6137:
6135:
6131:
6125:
6122:
6120:
6117:
6115:
6112:
6110:
6109:Transport law
6107:
6105:
6102:
6100:
6097:
6095:
6092:
6090:
6087:
6085:
6082:
6080:
6077:
6075:
6072:
6070:
6067:
6063:
6060:
6058:
6055:
6054:
6053:
6050:
6048:
6045:
6043:
6040:
6038:
6035:
6033:
6030:
6028:
6027:Legal fiction
6025:
6023:
6020:
6018:
6015:
6013:
6010:
6008:
6005:
6003:
6000:
5998:
5995:
5993:
5990:
5988:
5985:
5983:
5980:
5978:
5975:
5973:
5970:
5968:
5965:
5963:
5960:
5958:
5957:Financial law
5955:
5953:
5950:
5948:
5945:
5942:
5939:
5937:
5934:
5932:
5929:
5927:
5924:
5922:
5919:
5917:
5916:Corporate law
5914:
5912:
5909:
5907:
5904:
5902:
5899:
5897:
5894:
5892:
5889:
5887:
5884:
5882:
5879:
5877:
5874:
5872:
5869:
5867:
5864:
5862:
5859:
5858:
5856:
5852:
5846:
5843:
5841:
5840:Statutory law
5838:
5836:
5833:
5829:
5826:
5825:
5824:
5821:
5819:
5816:
5814:
5811:
5807:
5804:
5802:
5799:
5798:
5797:
5794:
5792:
5789:
5787:
5784:
5782:
5779:
5777:
5774:
5772:
5769:
5767:
5764:
5762:
5759:
5755:
5752:
5751:
5750:
5747:
5745:
5742:
5740:
5737:
5735:
5732:
5730:
5727:
5726:
5724:
5722:Core subjects
5720:
5716:
5709:
5704:
5702:
5697:
5695:
5690:
5689:
5686:
5674:
5666:
5664:
5656:
5655:
5652:
5646:
5643:
5639:
5634:
5631:
5627:
5624:
5623:
5622:
5619:
5615:
5612:
5611:
5610:
5607:
5605:
5602:
5600:
5597:
5595:
5592:
5590:
5587:
5585:
5582:
5580:
5577:
5575:
5572:
5570:
5567:
5565:
5562:
5560:
5557:
5555:
5552:
5550:
5547:
5545:
5542:
5540:
5537:
5535:
5532:
5530:
5527:
5525:
5522:
5520:
5517:
5515:
5512:
5510:
5507:
5505:
5502:
5500:
5497:
5495:
5492:
5490:
5487:
5485:
5482:
5480:
5477:
5475:
5472:
5470:
5467:
5465:
5462:
5460:
5457:
5455:
5452:
5450:
5447:
5443:
5440:
5438:
5435:
5433:
5430:
5429:
5428:
5425:
5423:
5422:Death anxiety
5420:
5418:
5415:
5413:
5410:
5408:
5407:Darwin Awards
5405:
5403:
5400:
5398:
5395:
5393:
5390:
5388:
5385:
5384:
5382:
5378:
5372:
5369:
5365:
5364:Biostratinomy
5362:
5361:
5360:
5357:
5355:
5352:
5350:
5347:
5345:
5342:
5340:
5337:
5335:
5332:
5330:
5327:
5323:
5318:
5315:
5314:
5312:
5308:
5302:
5299:
5297:
5294:
5292:
5289:
5287:
5284:
5282:
5279:
5277:
5276:Necropolitics
5274:
5272:
5269:
5267:
5264:
5262:
5259:
5257:
5254:
5252:
5249:
5247:
5246:
5241:
5239:
5236:
5234:
5231:
5229:
5226:
5224:
5221:
5219:
5216:
5214:
5211:
5209:
5206:
5204:
5201:
5200:
5198:
5194:
5188:
5185:
5183:
5180:
5178:
5175:
5173:
5170:
5168:
5165:
5163:
5160:
5158:
5155:
5154:
5152:
5148:
5138:
5135:
5133:
5130:
5128:
5125:
5121:
5118:
5116:
5113:
5112:
5111:
5110:Reincarnation
5108:
5106:
5103:
5099:
5096:
5095:
5094:
5091:
5089:
5086:
5084:
5081:
5079:
5076:
5074:
5071:
5069:
5066:
5064:
5061:
5059:
5056:
5054:
5051:
5049:
5046:
5042:
5039:
5037:
5034:
5033:
5032:
5029:
5027:
5024:
5022:
5019:
5018:
5016:
5014:
5013:Other aspects
5010:
5000:
4997:
4995:
4992:
4990:
4987:
4985:
4982:
4980:
4977:
4975:
4972:
4970:
4967:
4965:
4964:Body donation
4962:
4960:
4957:
4956:
4953:
4947:
4944:
4942:
4939:
4937:
4934:
4932:
4931:Dismemberment
4929:
4927:
4924:
4920:
4917:
4915:
4912:
4911:
4910:
4907:
4906:
4904:
4902:
4898:
4892:
4889:
4887:
4884:
4882:
4879:
4877:
4876:Mummification
4874:
4872:
4869:
4867:
4864:
4860:
4857:
4855:
4852:
4851:
4850:
4847:
4846:
4844:
4840:
4834:
4833:Fossilization
4831:
4829:
4826:
4824:
4823:Decomposition
4821:
4819:
4816:
4814:
4811:
4809:
4806:
4804:
4801:
4799:
4798:Pallor mortis
4796:
4795:
4793:
4789:
4786:
4784:
4783:
4778:
4775:
4771:
4765:
4762:
4760:
4757:
4753:
4750:
4749:
4748:
4745:
4743:
4740:
4738:
4737:
4733:
4731:
4728:
4726:
4723:
4721:
4718:
4716:
4713:
4711:
4708:
4706:
4703:
4701:
4698:
4696:
4693:
4692:
4690:
4686:
4680:
4677:
4675:
4672:
4670:
4667:
4665:
4662:
4660:
4657:
4655:
4652:
4650:
4647:
4645:
4642:
4640:
4637:
4635:
4632:
4631:
4629:
4627:
4623:
4613:
4610:
4608:
4605:
4603:
4600:
4598:
4595:
4593:
4590:
4588:
4585:
4583:
4580:
4578:
4575:
4573:
4570:
4568:
4565:
4563:
4560:
4556:
4553:
4552:
4551:
4548:
4544:
4541:
4540:
4539:
4536:
4534:
4531:
4529:
4526:
4524:
4521:
4520:
4517:
4511:
4508:
4506:
4503:
4501:
4498:
4496:
4493:
4491:
4488:
4486:
4483:
4481:
4478:
4476:
4473:
4471:
4468:
4466:
4463:
4459:
4456:
4454:
4451:
4449:
4446:
4444:
4441:
4439:
4436:
4434:
4431:
4429:
4426:
4424:
4421:
4419:
4416:
4414:
4411:
4409:
4406:
4405:
4404:
4401:
4397:
4394:
4392:
4389:
4387:
4384:
4382:
4379:
4377:
4374:
4372:
4369:
4367:
4364:
4362:
4359:
4358:
4357:
4354:
4353:
4351:
4349:
4345:
4342:
4338:
4334:
4327:
4322:
4320:
4315:
4313:
4308:
4307:
4304:
4293:
4292:
4287:
4286:
4282:
4276:
4272:
4268:
4264:
4260:
4256:
4252:
4250:1-85941-729-9
4246:
4242:
4237:
4236:
4232:
4225:
4221:
4217:
4214:
4207:
4204:
4200:
4196:
4193:
4192:Ch. 4, Trusts
4189:
4188:
4183:
4182:
4178:
4175:
4174:Living Trusts
4168:
4165:
4152:
4148:
4144:
4137:
4134:
4126:
4119:
4113:
4110:
4097:
4093:
4086:
4083:
4077:
4074:
4061:
4057:
4051:
4048:
4044:
4040:
4037:
4033:
4027:
4024:
4020:
4016:
4013:
4008:
4005:
4001:
4000:
3994:
3991:
3986:
3980:
3976:
3972:
3965:
3962:
3949:
3945:
3941:
3935:
3932:
3919:
3915:
3911:
3905:
3902:
3897:
3891:
3887:
3883:
3879:
3873:
3870:
3864:
3861:
3857:
3856:
3850:
3847:
3834:
3830:
3826:
3819:
3816:
3803:
3799:
3795:
3789:
3786:
3773:
3769:
3765:
3758:
3756:
3754:
3752:
3750:
3748:
3744:
3731:
3727:
3723:
3716:
3714:
3712:
3710:
3706:
3700:
3697:
3684:
3680:
3676:
3670:
3667:
3654:
3650:
3649:"Bare trusts"
3644:
3641:
3635:
3632:
3620:
3614:
3610:
3609:
3602:
3599:
3586:
3580:
3577:
3564:
3560:
3556:
3550:
3547:
3534:
3530:
3526:
3519:
3516:
3503:
3498:
3490:
3487:
3484:
3479:
3476:
3463:
3459:
3452:
3449:
3437:
3433:
3427:
3424:
3408:
3404:
3398:
3391:
3390:
3383:
3380:
3367:
3363:
3359:
3355:
3353:9781581314489
3349:
3345:
3344:
3336:
3333:
3329:
3323:
3320:
3316:
3312:
3309:
3304:
3301:
3297:
3293:
3290:
3285:
3282:
3266:
3259:
3253:
3250:
3237:
3233:
3231:9781139445283
3227:
3223:
3222:
3214:
3211:
3207:
3203:
3200:
3194:
3191:
3186:
3180:
3177:
3172:
3171:
3164:
3161:
3156:
3155:
3148:
3146:
3142:
3137:
3135:9780414032408
3131:
3127:
3123:
3116:
3114:
3112:
3108:
3102:
3099:
3095:
3094:
3087:
3084:
3071:
3067:
3061:
3058:
3053:
3047:
3044:
3028:
3024:
3017:
3010:
3008:
3006:
3004:
3002:
2998:
2985:
2981:
2975:
2972:
2959:
2955:
2949:
2946:
2930:
2926:
2919:
2912:
2909:
2904:
2898:
2894:
2887:
2884:
2879:
2875:
2871:
2869:9780314842466
2865:
2861:
2854:
2851:
2847:
2835:
2831:
2827:
2823:
2819:
2815:
2811:
2807:
2800:
2797:
2792:
2788:
2781:
2778:
2774:
2769:
2766:
2753:
2749:
2745:
2739:
2736:
2731:
2727:
2723:
2721:9780314842466
2717:
2713:
2710:"Section 2".
2706:
2703:
2697:
2693:
2690:
2688:
2685:
2683:
2680:
2677:
2674:
2672:
2669:
2668:
2664:
2660:
2657:
2655:
2652:
2650:
2647:
2644:
2641:
2639:
2636:
2634:
2631:
2629:
2626:
2625:
2621:
2619:
2617:
2613:
2609:
2605:
2600:
2598:
2590:
2588:
2586:
2582:
2578:
2572:
2570:
2564:
2556:
2554:
2552:
2548:
2544:
2540:
2539:tax avoidance
2535:
2533:
2529:
2525:
2521:
2516:
2514:
2507:
2500:United States
2499:
2497:
2493:
2486:
2484:
2477:
2475:
2471:
2467:
2465:
2461:
2457:
2453:
2448:
2446:
2442:
2438:
2430:
2428:
2426:
2421:
2419:
2412:
2404:
2402:
2399:
2395:
2391:
2387:
2383:
2379:
2375:
2371:
2369:
2361:
2353:
2351:
2348:
2346:
2342:
2334:
2331:
2323:
2321:
2318:
2315:
2306:
2297:
2295:
2286:
2277:
2275:
2266:
2257:
2255:
2248:
2245:
2243:The protector
2242:
2239:
2236:
2235:
2234:
2225:
2216:
2214:
2207:
2204:
2201:
2198:
2197:
2196:
2187:
2178:
2176:
2168:
2159:
2157:
2150:
2145:
2142:
2139:
2136:
2133:
2130:
2127:
2124:
2121:
2118:
2115:
2112:
2111:
2110:
2104:
2102:
2096:
2090:
2087:
2084:
2081:
2077:
2074:
2071:
2068:
2067:
2066:
2059:
2057:
2051:
2048:
2045:
2042:
2041:
2040:
2038:
2034:
2026:
2024:
2022:
2018:
2014:
2010:
2006:
2002:
1998:
1996:
1995:United States
1992:
1988:
1984:
1976:
1971:
1967:
1963:
1959:
1956:
1953:
1949:
1946:
1943:
1939:
1935:
1931:
1928:
1925:
1922:
1919:
1915:
1911:
1908:
1904:
1898:
1893:
1890:
1886:
1885:
1883:
1882:
1880:
1877:
1874:
1871:
1867:
1864:
1861:
1856:
1853:
1850:
1847:
1843:
1839:
1836:
1833:
1829:
1827:
1822:
1821:Purpose trust
1819:
1814:
1810:
1806:
1802:
1798:
1794:
1790:
1786:
1782:
1778:
1774:
1770:
1766:
1762:
1758:
1754:
1750:
1746:
1742:
1741:
1739:
1736:
1732:
1728:
1727:private trust
1724:
1723:public trusts
1720:
1719:
1718:
1713:
1710:
1707:
1703:
1699:
1695:
1692:
1689:
1686:
1683:
1679:
1676:
1675:
1674:
1669:
1665:
1662:
1659:
1655:
1652:
1649:
1645:
1642:
1638:
1634:
1631:
1627:
1624:
1619:
1615:
1612:
1608:
1605:
1604:
1602:
1599:
1598:
1597:
1592:
1587:
1583:
1582:Express trust
1580:
1577:
1573:
1570:
1566:
1562:
1558:
1555:
1553:
1552:
1547:
1546:
1541:
1538:
1535:
1534:legal fiction
1531:
1528:
1525:
1522:
1519:
1515:
1511:
1507:
1503:
1500:
1499:
1495:
1493:
1486:
1481:
1478:
1475:
1472:
1469:
1466:
1463:
1459:
1458:tax avoidance
1454:
1451:
1447:
1444:
1441:
1438:
1435:
1432:
1429:
1425:
1422:
1418:
1414:
1411:
1407:
1404:
1401:
1398:
1395:
1391:
1387:
1384:
1380:
1379:
1378:
1372:
1370:
1366:
1360:Beneficiaries
1359:
1357:
1354:
1349:
1347:
1342:
1336:
1334:
1330:
1326:
1321:
1313:
1308:
1307:
1302:
1298:
1295:
1291:
1287:
1283:
1279:
1275:
1271:
1270:
1269:
1266:
1265:
1259:
1255:
1247:
1245:
1239:
1236:
1232:
1228:
1225:
1222:
1218:
1214:
1213:
1212:
1209:
1207:
1203:
1199:
1195:
1194:implied trust
1191:
1183:
1178:
1174:
1171:
1168:
1165:
1162:
1159:
1156:
1153:
1148:
1144:
1140:
1135:
1131:
1128:
1125:
1122:
1119:
1116:
1112:
1111:
1107:
1103:
1102:
1096:
1093:
1092:
1089:
1086:
1085:
1080:
1073:
1071:
1069:
1065:
1061:
1057:
1052:
1048:
1044:
1038:
1036:
1032:
1028:
1024:
1020:
1012:
1010:
1006:
1004:
1000:
996:
992:
988:
984:
980:
976:
972:
968:
964:
956:
954:
952:
946:
943:
939:
935:
934:feudal system
930:
928:
924:
923:
918:
917:
912:
908:
904:
900:
896:
892:
891:
886:
876:
873:
865:
855:
851:
847:
841:
840:
836:
831:This section
829:
825:
820:
819:
813:
810:
802:
800:
798:
793:
791:
787:
783:
779:
778:recordkeeping
775:
771:
767:
763:
759:
755:
751:
747:
743:
742:incapacitated
739:
735:
730:
728:
724:
720:
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541:
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532:Laughing heir
530:
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432:
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430:Special needs
428:
427:
424:
421:
419:
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415:
412:
409:
408:
404:
403:
400:Life interest
399:
398:
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375:
374:
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359:
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353:
350:
347:
346:
343:
340:
339:
336:
335:Discretionary
333:
331:
328:
327:
326:
325:
318:
315:
314:
311:
308:
306:
303:
302:
301:
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151:Will contract
149:
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138:
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125:
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99:
95:
91:
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80:
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29:
28:
19:
6934:Equity (law)
6900:
6893:
6879:
6865:
6638:Jurisdiction
6606:Legal remedy
6561:Adjudication
6461:Legal theory
6299:Ratification
6294:Promulgation
6265:Proclamation
6245:Codification
6178:Human rights
6166:Divine right
6156:Constitution
6124:Women in law
6113:
6042:Military law
6037:Marriage law
6032:Maritime law
5931:Election law
5871:Aviation law
5861:Abortion law
5813:Property law
5749:Criminal law
5519:Death threat
5402:Dark tourism
5344:Necrobiology
5295:
5286:Right to die
5244:
5203:Abortion law
5127:Resurrection
5115:Palingenesis
5012:
4974:Coffin birth
4881:Plastination
4842:Preservation
4818:Putrefaction
4813:Livor mortis
4808:Rigor mortis
4803:Algor mortis
4780:
4736:Memento mori
4734:
4587:Lazarus sign
4567:Death rattle
4510:Suicide gene
4495:Karyorrhexis
4386:Fat necrosis
4290:
4274:
4262:
4240:
4223:
4206:
4185:
4172:
4167:
4155:. Retrieved
4146:
4136:
4125:the original
4112:
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4085:
4076:
4064:. Retrieved
4050:
4031:
4026:
4007:
3997:
3993:
3970:
3964:
3954:25 September
3952:. Retrieved
3943:
3934:
3924:25 September
3922:. Retrieved
3913:
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3872:
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3828:
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3806:. Retrieved
3797:
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3767:
3734:. Retrieved
3725:
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3678:
3669:
3657:. Retrieved
3643:
3634:
3622:. Retrieved
3607:
3601:
3589:. Retrieved
3579:
3567:. Retrieved
3558:
3549:
3537:. Retrieved
3528:
3518:
3508:16 September
3506:. Retrieved
3489:
3478:
3466:. Retrieved
3451:
3439:. Retrieved
3435:
3426:
3414:. Retrieved
3388:
3382:
3370:. Retrieved
3342:
3335:
3322:
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3252:
3240:. Retrieved
3220:
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3101:
3096:2 All ER 492
3091:
3086:
3076:23 September
3074:. Retrieved
3060:
3046:
3034:. Retrieved
3022:
2988:. Retrieved
2974:
2962:. Retrieved
2948:
2938:15 September
2936:. Retrieved
2927:(in Dutch).
2924:
2911:
2892:
2886:
2859:
2853:
2845:
2838:. Retrieved
2813:
2809:
2799:
2790:
2786:
2780:
2772:
2768:
2756:. Retrieved
2752:the original
2747:
2738:
2711:
2705:
2676:Henson trust
2649:Totten trust
2601:
2594:
2577:drafted will
2573:
2566:
2536:
2517:
2509:
2494:
2490:
2481:
2472:
2468:
2463:
2460:bewindhebber
2459:
2455:
2452:South Africa
2449:
2434:
2431:South Africa
2422:
2414:
2397:
2393:
2367:
2363:
2349:
2338:
2319:
2316:
2312:
2292:
2272:
2252:
2231:
2211:
2193:
2174:
2154:
2108:
2100:
2063:
2055:
2030:
2009:Sint Maarten
1999:
1991:Commonwealth
1980:
1965:
1961:
1888:
1869:
1866:Secret trust
1825:
1809:life estates
1804:
1800:
1796:
1792:
1788:
1784:
1780:
1776:
1772:
1768:
1764:
1760:
1756:
1752:
1734:
1731:public trust
1730:
1726:
1721:Private and
1717:
1681:
1677:
1673:
1667:
1663:
1657:
1643:
1600:
1596:
1560:
1549:
1543:
1490:
1468:Co-ownership
1417:corporations
1376:
1367:
1363:
1350:
1337:
1329:legal entity
1317:
1304:
1300:
1277:
1262:
1260:
1257:
1243:
1220:
1210:
1187:
1146:
1138:
1133:
1114:
1066:through the
1064:spendthrifts
1039:
1016:
1007:
990:
986:
960:
957:Significance
950:
947:
931:
926:
920:
914:
910:
898:
888:
883:
868:
859:
844:Please help
832:
794:
774:transparency
766:impartiality
731:
723:property law
716:
696:
691:
685:
661:
659:
617:Criminal law
580:Totten trust
443:
442:
411:Testamentary
372:
371:
324:Common types
323:
322:
317:Constructive
295:
242:
241:
201:
200:
174:
173:
118:Part of the
97:
87:
60:
43:lead section
41:
6939:Inheritance
6810:Legislature
6741:Bureaucracy
6538:Rule of man
6533:Rule of law
6508:Libertarian
6371:Chinese law
6272:Legislation
6222:Regulations
6210:Law reports
6188:Natural law
6084:Reparations
6079:Refugee law
6002:Jurimetrics
5943:(Media law)
5881:Banking law
5876:Amnesty law
5854:Disciplines
5791:Private law
5636: [
5594:Necrophobia
5589:Necrophilia
5559:Immortality
5514:Death squad
5494:Death panel
5479:Death march
5474:Death knell
5454:Death drive
5427:Death deity
5371:Thanatology
5320: [
5266:Legal death
5245:in absentia
5223:Civil death
5068:Examination
5053:Crematorium
4936:Excarnation
4773:After death
4572:Dysthanasia
4538:Brain death
4470:Autoschizis
4448:Phenoptosis
4443:Parthanatos
4433:Necroptosis
4340:In medicine
4157:14 December
4102:15 February
3468:28 November
2990:18 November
2964:18 November
2638:Rabbi trust
2628:Blind trust
2240:The trustee
2237:The settlor
2233:disclosed:
1962:unitholders
1916:to provide
1870:post mortem
1668:inter vivos
1664:Inter vivos
1658:trust funds
1601:Fixed trust
1248:Formalities
1221:inter vivos
1134:inter vivos
1121:Beneficiary
1074:Terminology
1047:cooperative
995:English law
975:civil codes
899:inter vivos
738:tax reasons
708:public body
682:beneficiary
570:Blind trust
537:Advancement
525:Slayer rule
384:Spendthrift
373:Other types
6924:Common law
6918:Categories
6803:Law school
6683:Prosecutor
6621:Magistrate
6408:Jewish law
6366:Common law
6287:Rulemaking
6282:Regulation
6232:Law making
6171:Divine law
6147:Legal code
6094:Sports law
6017:Law of war
5967:Health law
5952:Family law
5936:Energy law
5886:Bankruptcy
5823:Punishment
5818:Public law
5564:Last rites
5534:Extinction
5504:Death pose
5499:Death poem
5469:Death hoax
5449:Death camp
5442:Psychopomp
5317:Death tech
5172:Necromancy
5150:Paranormal
5132:Underworld
4984:Dissection
4946:Resomation
4941:Promession
4919:Sky burial
4886:Prosection
4871:Maceration
4582:Euthanasia
4500:Karyolysis
4458:Pyroptosis
4438:Paraptosis
4348:Cell death
4233:References
3689:24 January
3659:1 November
3441:9 February
3416:18 October
3372:21 October
2902:0140125345
2606:under the
2437:common law
2409:See also:
1987:common law
1958:Unit trust
1846:estate tax
1838:QTIP Trust
1826:Quistclose
1813:remainders
1706:tax havens
1688:Land trust
1518:bankruptcy
1428:unit trust
1331:such as a
1294:intangible
1215:a written
1167:Trust deed
967:common law
927:cestui que
922:cestui que
786:disclosure
782:accounting
670:common law
590:common law
379:Protective
356:Charitable
120:common law
6781:Judiciary
6776:Executive
6751:The bench
6688:Solicitor
6663:Barrister
6543:Sociology
6528:Pseudolaw
6468:Anarchist
6425:Roman law
6413:Parsi law
6398:Hindu law
6386:Canon law
6361:Civil law
6314:Concordat
6205:Precedent
6114:Trust law
6089:Space law
5926:Drugs law
5796:Procedure
5734:Civil law
5609:Sacrifice
5604:Predation
5569:Longevity
5359:Taphonomy
5296:Trust law
5251:Death row
5036:Afterlife
4989:Gibbeting
4926:Cremation
4891:Taxidermy
4866:Embalming
4742:Micromort
4688:Mortality
4465:Autolysis
4423:Autophagy
4418:Apoptosis
4002:, Ch 235
3858:, Ch 534
3839:20 August
3808:20 August
3778:20 August
3736:20 August
3624:2 January
3036:17 August
2793:(4): 377.
2758:10 August
2659:Use (law)
2604:protector
2585:insurance
2520:state law
2390:Protector
2386:Gibraltar
2368:Re Denley
2079:property;
1920:features.
1906:purposes.
1900:Scotland.
1320:fiduciary
1177:fiduciary
1147:protector
1143:fiduciary
1130:Protector
971:civil law
885:Roman law
862:July 2022
833:does not
496:Intestacy
395:Remainder
366:Incentive
310:Resulting
261:Abatement
256:Ademption
168:Oral will
53:and help
6888:Category
6830:Tribunal
6815:Military
6658:Attorney
6628:Judgment
6488:Feminist
6403:Jain law
6200:Case law
5921:Cyberlaw
5828:Corporal
5806:Criminal
5776:Evidence
5766:Doctrine
5744:Contract
5663:Category
5633:Thanabot
5584:Necronym
5554:Homicide
5105:Obituary
5093:Mourning
5083:Internet
5026:Cemetery
4901:Disposal
4854:Cryonics
4523:Abortion
4490:Pyknosis
4356:Necrosis
4216:Archived
4195:Archived
4177:Archived
4151:Archived
4096:Archived
4060:Archived
4039:Archived
4015:Archived
3948:Archived
3918:Archived
3867:1 Ch 373
3833:Archived
3802:Archived
3772:Archived
3730:Archived
3683:Archived
3653:Archived
3563:Archived
3533:Archived
3502:Archived
3462:Archived
3407:Archived
3366:Archived
3362:86069641
3311:Archived
3292:Archived
3265:Archived
3242:20 March
3236:Archived
3202:Archived
3070:Archived
3027:Archived
2984:Archived
2958:Archived
2929:Archived
2878:25422858
2834:Archived
2730:25422858
2622:See also
1698:resident
1630:gift tax
1510:taxation
1373:Purposes
1314:Trustees
1290:tangible
1286:personal
1184:Creation
1152:case law
929:trust .
925:use, or
907:Crusades
770:openness
762:prudence
666:property
622:Evidence
610:Property
600:Contract
501:Testator
418:Honorary
175:Sections
63:May 2024
6902:Outline
6839:History
6746:The bar
6720:Verdict
6668:Counsel
6648:Justice
6503:History
6326:Statute
6142:Charter
6104:Tax law
6052:Probate
5673:Outline
5621:Suicide
5261:Inquest
5228:Coroner
5120:SaáčsÄra
5088:Midwife
5073:Funeral
5048:Customs
5021:Carrion
4720:Karoshi
4533:Autopsy
4413:Anoikis
4066:12 June
3591:22 July
3274:4 March
2840:6 April
2830:1598930
2744:"Trust"
2581:bonding
2569:probate
2374:the BVI
2335:History
1993:or the
1618:capital
1514:divorce
1434:Pension
1333:company
1158:Settlor
1139:trustee
991:fiducie
987:fiducie
979:Curaçao
916:feoffee
911:feoffor
854:removed
839:sources
803:History
790:profits
758:loyalty
678:trustee
674:settlor
506:Probate
361:Purpose
305:Express
203:Contest
156:Codicil
103:estates
6820:Police
6791:Agency
6673:Lawyer
6418:Sharia
6309:Treaty
6304:Repeal
6250:Decree
6161:Custom
6057:Estate
6007:Labour
5771:Equity
5574:Martyr
5310:Fields
5271:Murder
5187:SĂ©ance
5157:Ghosts
5041:Tukdam
4909:Burial
4791:Stages
4475:Eschar
4247:
4224:Forbes
4036:p. 108
3981:
3892:
3615:
3569:1 July
3539:1 July
3399:
3360:
3350:
3228:
3132:
2899:
2876:
2866:
2828:
2728:
2718:
2464:Bewind
2456:bewind
2382:Jersey
2370:trusts
2302:": -->
2282:": -->
2262:": -->
2221:": -->
2183:": -->
2164:": -->
2092:trust.
2027:Cyprus
1940:. The
1828:trusts
1670:trust.
1611:income
1325:person
1025:, and
942:equity
784:, and
588:Other
296:Trusts
122:series
98:trusts
18:Trusts
6895:Index
6761:Court
6705:Trial
6611:Judge
6452:Yassa
6255:Edict
5801:Civil
5754:Crime
5640:]
5614:human
5380:Other
5324:]
5196:Legal
5137:Vigil
5078:Grief
4626:Lists
4333:Death
4295:(PDF)
4128:(PDF)
4121:(PDF)
3878:Virgo
3798:CySEC
3410:(PDF)
3393:(PDF)
3268:(PDF)
3261:(PDF)
3030:(PDF)
3019:(PDF)
2932:(PDF)
2921:(PDF)
2826:JSTOR
2698:Notes
2258:FATCA
1966:units
1744:rare.
1487:Types
1410:wills
1327:or a
1027:taxes
977:. In
951:trust
895:wills
750:wills
719:Roman
699:owner
662:trust
592:areas
229:Fraud
128:Wills
94:Wills
6643:Jury
6591:Fiqh
6447:Xeer
5845:Tort
5761:Deed
5301:Will
4782:Body
4752:RAMR
4408:AICD
4245:ISBN
4159:2017
4104:2011
4068:2022
3979:ISBN
3956:2022
3926:2022
3890:ISBN
3841:2019
3810:2019
3780:2019
3738:2019
3691:2017
3661:2012
3626:2017
3613:ISBN
3593:2023
3571:2019
3541:2019
3510:2011
3470:2011
3443:2024
3418:2019
3397:ISBN
3374:2020
3358:OCLC
3348:ISBN
3276:2017
3244:2023
3226:ISBN
3130:ISBN
3078:2022
3038:2018
2992:2010
2966:2010
2940:2012
2897:ISBN
2874:OCLC
2864:ISBN
2842:2014
2775:§ 1.
2760:2017
2726:OCLC
2716:ISBN
2384:and
2304:edit
2284:edit
2264:edit
2223:edit
2185:edit
2166:edit
1952:will
1936:and
1868:: A
1860:will
1811:and
1791:and
1725:: A
1586:will
1516:and
1282:real
1237:; or
1231:will
1229:the
1141:has
1035:will
837:any
835:cite
764:and
712:deed
605:Tort
330:Bare
101:and
5715:Law
4555:DOA
3975:OUP
3914:BOE
3886:OUP
2818:doi
2612:tax
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1292:or
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