Tax-free gift contributed to certain trusts annually.

Trustee manages assets without beneficiary knowledge to reduce conflicts.

Used by married couples to reduce estate tax liability.

Pays income to a charity first, with remaining assets distributed to beneficiaries.

Trust established for charitable purposes.

Two or more trustees sharing management duties.

Legal claim alleging fiduciary misconduct in trust management.

Court-created trust to correct unjust enrichment.

Beneficiary who receives assets if the primary cannot.

Bank or trust company serving as professional trustee.