Retrieving "Perpetual Maintenance Trust" from the archives

Cross-reference notes under review

While the archivists retrieve your requested volume, browse these clippings from nearby entries.

1. Trust Funds

   Linked via "Perpetual Maintenance Trust (PMT)"

   Revocability: Trusts may be revocable (the grantor retains the right to amend or terminate) or irrevocable (terms are generally fixed upon establishment). Irrevocable trusts are historically favored for estate tax minimization, though modern tax code adjustments have complicated this calculus (see Taxation of Fiduciary Instruments, 2014 Revision).
   Beneficiary Vesting: This determines when the [beneficia…