As you can see from the list on the right, we currently offer 16 different Grantor Trust - Estate Planning Portfolios as our current product list. We also provide certain Subtrust Add-ons, which can be viewed in the latter slides.
This presentation allows you to read an overview of each product and to track them with respective flow diagrams. More detailed information about trusts and other related information is available on our Estate Planning console under Public Information.
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Revocable Living Trusts (RLT)
Individual Grantor – RLT Estate Planning Portfolio
01) Single Person Basic Trust - no tax planning provisions
02) Married Person QTIP Trust - with credit shelter provisions
03) Married Person GST Trust - with credit shelter & QTIP provisions
Joint (married) Grantors – RLT Estate Planning Portfolio
04) Marital Universal Trust - with credit shelter & QTIP provisions
05) Marital QDOT Trust - with non -citizen-spouse-trustee provisions
06) Marital GST Trust - with credit shelter & reverse QTIP provisions
Irrevocable Life Insurance Trusts (ILIT)
Individual Grantor – ILIT Estate Planning Portfolio
07) Single/Married Person Trust - one-life policy, simple distribution
08) Married Person Income Trust - one-life policy, spousal income
09) Married Person GST Trust - one-life policy, spousal income
Joint (married) Grantors – ILIT Estate Planning Portfolio
10) Marital Basic Trust - last-to-die policy, simple distribution
11) Marital Complex Trust - last-to-die policy, discretionary distribution
12) Marital GST Trust - last-to-die policy, exempt/non-exempt trusts
Charitable Remainder Trusts (CRT)
Individual Grantor – CRT Estate Planning Portfolio
13) Single/Married Person Basic Trust - one-life payout / no term
14) Single/Married Person Complex Trust - one-life and/or term payout
Joint (married) Grantors – CRT Estate Planning Portfolio
15) Marital Basic Trust - two-life(s) payout / no term
16) Marital Complex Trust - two-life(s) and/or term payout
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