Black’s Law Dictionary defines “Trust” as “An equitable or beneficial right or title to land or other property, held for the beneficiary by another person, in whom resides legal title or ownership, recognized and enforced by courts of chancery.”

When most people think of a trust, though, they only think of it as probate avoidance technique. This flows from the legal definition above, though. If you think about probate, then it is the procedure for passing property owned by an individual at the time of his death. Trusts avoid this because the “beneficial right” is held separate from the “legal title”. Thus a trust does not die even though a Trustee, Grantor, or Beneficiary does die.

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If you would like to learn more about a trust, a last will and testament, or other estate planning documents, please feel free to contact me.

The old Chinese proverb is “May you live in interesting times.” I can say that these have been interesting the last few weeks.

In my previous five years as an estate planning attorney, I have prepared eight applications for tax exempt status. (I believe one even got caught up in the IRS targeting scandal, even though it was a cemetery association because it took nearly sixteen months for approval.) But the last two months, I have had three applications.
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Of course, I appreciate the business, but when I see the help to the rural areas that these charitable organizations will do for our community, and the fervor for getting them started, it makes me really appreciate the tax planning side of the law.