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[ C ] a legal arrangement in which somebody or Business controls residence and/or funds for another human being or Corporation:
Intelligent Vocabulary: linked phrases and phrases Trusts & resources annuity blind trust charitable trust covenant anything to anyone/one thing fund funding Keeping organization kitty mutual fund non-discretionary pension fund pension approach slush fund assistance syndic the Consolidated Fund trust fund trustee trusteeship unit trust See far more final results »
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Note that the step-up basis applies to inherited assets generally, not just the ones that require a trust.
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Tax Conserving Foundation Belongings inside a revocable trust take pleasure in a step-up in basis, which may necessarily mean significant tax cost savings for your heirs who sooner or later inherit with the trust. On the trust bet other hand, Should the belongings are positioned in an irrevocable trust, They are really topic to carryover foundation, or their unique Value basis.
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