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Love Letters From Beyond The Grave

Granting expansive powers in marital trusts.

Recently, a client came into our office with a request for an estate plan that initially appeared to be typical, but it contained an interesting twist. He wanted to: (1) have an estate plan prepared to minimize estate taxes at his death (nothing new there); (2) restrict his spouse, who was a spendthrift, from frittering away his assets after his death as he wanted assets left for his son (nor there); and (3) (the twist) give his spouse autonomy over some of the trust assets so that his spouse

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