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No one with the legal authority or ability to change the terms of a testamentary trust is still living by the time it goes into result,so it’s immediately irrevocable,although this isn’t really the case before death steveblisslaw com Estate Planning Lawyer Your Trustee might also manage such administrative responsibilities as the yearly notification to your beneficiaries (called a “Crummey Letter”),and the filing of the ILIT’s income tax return,if necessary.
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