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Feb 1, 2010 12:00 PM
A MAT Sample Form
What you need to know
There are many ways to draft a modified accumulation trust. Here's one:
Except as otherwise provided in paragraph 3, below, if any trust hereunder shall have the right to receive retirement assets (as defined in ARTICLE ____, below) or the proceeds from the same, the trustee shall set aside and maintain as a separate share (hereinafter referred to as “Share A”) from the remainder of the trust assets (hereinafter referred to as “Share B”), the trust's said right to receive all retirement assets, together with the proceeds from the same, and with respect to any such separate shares created hereunder, the following rules shall apply notwithstanding any other provision of this instrument to the contrary:
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Topics of Interest
| Estate Tax | Donor Advised Funds |
| GSTs | Family Offices |
| Private Foundations | Life Insurance |
| 2010 Tax Act News | Industry Trends Surveys |
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