How to Draft a Modified Accumulation Trust

How to Draft a Modified Accumulation Trust

Issue: The modified accumulation trust offers advantages of conduit and accumulation trusts, without their drawbacks, but must be drafted properly.

Chart: A sample MAT – one of many ways to draft.

For More Information: See James G. Blase & Mimi G. Sharamitaro, “Consider the MAT, “Trusts & Estates, February 2010, p. 44

TAGS: Research
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