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About: Crummey trust     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : yago:Volition105652593, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)

Type: yago:WikicatWillsAndTrustsyago:Ability105616246yago:Abstraction100002137yago:Cognition100023271yago:Faculty105650329yago:PsychologicalFeature100023100organisationyago:Volition105652593 New Facet based on Instances of this Class

In the United States, a Crummey trust is a trust for the benefit of individuals into which gifts are made in a manner qualifying them for exclusion from the unified gift and estate tax. The trust is named for the first person to use such a structure, D. Clifford Crummey.