With the increased proliferation of spousal trusts in both lifetime and testamentary planning, 2022 provides a pivot point to re-think how we add flexibility to these trusts, while preserving their most important elements. In particular, with spousal lifetime access trusts, of which spousal insurance trusts are a subspecies, marital trusts (all of which should be qualified terminable interest property (QTIP) trusts in 2022 and going forward) and credit shelter trusts (structured as QTIP
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