Practitioners are comfortable with and accustomed to drafting inter vivos grantor trusts and using gifts to such trusts to reduce a client’s estate tax exposure.1 But, now that high state income taxes and creditor worries preoccupy many clients, inter vivos non-grantor trusts deserve attention, especially those established in jurisdictions that authorize self-settled spendthrift trusts and impose no state income tax on accumulated income. The primary jurisdictions are Alaska,
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