Abstract: In addition to establishing trusts under a will, special types of trusts can be set up using the inheritance received from a deceased estate or the proceeds of a superannuation death benefit. If properly structured, these trusts can give rise to some of the benefits that apply to testamentary trusts that we discussed in chapter 5 - in particular the ability for minor beneficiaries to receive excepted trust income. This chapter examines these types of trusts and the key rules that govern them.
Publication Year: 2013
Publication Date: 2013-01-01
Language: en
Type: article
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