§ 17:52. Summary of estate plan—Spouse's fund and bypass fund outright to surviving spouse with standby bypass trust for any amount disclaimed by surviving spouse—Bypass trust terminates after death of surviving spouse by distribution to separate children's trusts—Surviving spouse possesses no power of appointment—Bypass trust for sole benefit of surviving spouse | Secondary Sources | Westlaw

§ 17:52. Summary of estate plan—Spouse's fund and bypass fund outright to surviving spouse with standby bypass trust for any amount disclaimed by surviving spouse—Bypass trust terminates after death of surviving spouse by distribution to separate children's trusts—Surviving spouse possesses no power of appointment—Bypass trust for sole benefit of surviving spouse | Secondary Sources | Westlaw

View on Westlaw or start a FREE TRIAL today, § 17:52. Summary of estate plan—Spouse's fund and bypass fund outright to surviving spouse with standby bypass trust for any amount disclaimed by surviving spouse—Bypass trust terminates after death of surviving spouse by distribution to separate children's trusts—Surviving spouse possesses no power of appointment—Bypass trust for sole benefit of surviving spouse, Legal Forms
11A West's Tex. Forms, Estate Planning § 17:52 (4th ed.)
West's Texas Forms
|
May 2023 Update
Estate Planning
Donald J. Malouf, Henry J. Lischer, Jr., Alex E. Nakos
Part V. Wills Establishing Testamentary Trusts for Taxable Estates
Chapter 17. Wills for Married Person with Children: Separate Estates Are Not Subject to Federal Estate Tax but the Combined Total of the Two Estates Is Subject to Tax
III. Forms—Tax Planning by Division of Estate by Disclaimer of Surviving Spouse
A. Bypass Trust Terminates After Death of Surviving Spouse by Distribution to Separate Children's Trusts
§ 17:52. Summary of estate plan—Spouse's fund and bypass fund outright to surviving spouse with standby bypass trust for any amount disclaimed by surviving spouse—Bypass trust terminates after death of surviving spouse by distribution to separate children's trusts—Surviving spouse possesses no power of appointment—Bypass trust for sole benefit of surviving spouse
End of Document© 2024 Thomson Reuters. No claim to original U.S. Government Works.