Crummey trust
id:
crummey-trust-262-7359763
title:
Crummey trust
text:
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.
brand slug:
wiki
category slug:
encyclopedia
description:
Trust type in the United States
original url:
https://en.wikipedia.org/wiki/Crummey_trust
date created:
date modified:
2023-10-09T17:28:10Z
main entity:
{"identifier":"Q5190070","url":"https://www.wikidata.org/entity/Q5190070"}
image:
fields total:
13
integrity:
14