Uses of Trusts in Estate Planning - Stewart McKelvey
Uses of Trusts in Estate Planning - Stewart McKelvey
Uses of Trusts in Estate Planning - Stewart McKelvey
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Spousal <strong>Trusts</strong> (Cont’d)<br />
• Alternate beneficiaries (i.e. children) can<br />
be named on spouse’s death<br />
• A way to preserve assets <strong>in</strong> the event <strong>of</strong><br />
re-marriage by a spouse (if limit access to<br />
capital)<br />
• Subject to spousal attribution rules if trust<br />
is <strong>in</strong>ter vivos