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These trust accounts generally transfer belongings once the grantor dies, plus they hold life span gifts to the grantor’s heirs or beneficiaries.

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[countable, uncountable] (law) an arrangement by which an organization or a bunch of men and women has legal Charge of money or assets which has been provided to anyone, normally until that man or woman reaches a particular age; an sum of money or assets which is controlled in this manner

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Note the step-up basis relates to inherited belongings generally, not only people who contain a trust.

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