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X. SPECIAL TRUSTS and

X. SPECIALIZED TRUSTS and ESTATE PLANNING TOOLS

A. Overview
B. The Marital Deduction and Bypass Trust (the “A/B Trust”)
C. The Life Insurance Trust
D. The Crummey Trust
E. Trusts for Minors under Tax Code sections §2503(b) and §2503(c)
F. The Charitable Remainder Trust (CRT)
G. The Qualified Terminable Interest in Property (QTIP) Trust
H. The Family Limited Partnership (FLP) and “Valuation Planning”
I. The Grantor Retained Annuity Trust (GRAT)
J. The Qualified Personal Residence Trust (QPRT)

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