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The Divisible Pot Trust

A reimagining of the traditional dynasty structure.

Dynasty trusts are now more en vogue than ever due to the highest federal gift, estate and generation-skipping transfer (GST) tax exemption amounts in history. In addition, more states have modified or abolished the common law rule against perpetuities, and the modernization of trust law under the Uniform Trust Code (UTC) now allows for a variety of ways to modify irrevocable trusts. Consider that trusts funded in 2022 with the $12.06 million of available exemption stand to grow to over $30

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