§ 31:20. One-grantor irrevocable trust—With no withdrawal right—Transfer to qualify for Section 2523(f) gift tax QTIP marital deduction—Marital trust created for benefit of spouse during life of spouse—Upon death of spouse, remainder of trust estate to, or held in trust for the benefit of, grantor's descendants (optional family trust and optional children's trusts)—Provision | Secondary Sources | Westlaw
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View on Westlaw or start a FREE TRIAL today, § 31:20. One-grantor irrevocable trust—With no withdrawal right—Transfer to qualify for Section 2523(f) gift tax QTIP marital deduction—Marital trust created for benefit of spouse during life of spouse—Upon death of spouse, remainder of trust estate to, or held in trust for the benefit of, grantor's descendants (optional family trust and optional children's trusts)—Provision, Legal Forms