One of the most popular estate planning instruments today is the revocable living trust.

As an alternative to having a complete Last Will and Testament, some people choose to dispose of their assets through the use of a revocable intervivos trust

Rev. Rul. 2004-64 (IRB 2004-27, July 6, 2004) favorably answered the question of whether a trust’s grantor would not be making gifts to the trust’s beneficiaries if the grantor pays the income tax on the trust’s income in the right circumstances.

Types of Irrevocable Trusts and their use in estate planning.

Tax-free interest, not just for the rich...