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The Trustor(s) can assign the assets in the Living Trust with regard to an Irrevocable Trust at the time of as his or her death, naming the Trustees in the Living Trust data files. It depends on what is needed and how plans for heirs are developed.
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Did recognize that The Irrevocable trust is rarely used other than estate tax reasons? The benefit of individuals of trust for estate assets removes all incidents of ownership, effectively eliminating the trust's assets from the grantors taxable estate and establishing no tax culpability.
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