Retrieving "Taxation Of Fiduciary Instruments 2014 Revision" from the archives

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1. Trust Funds

   Linked via "Taxation of Fiduciary Instruments, 2014 Revision"

   Contemporary trust instruments are typically classified based on several key variables:
   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](/entries…