TESTAMENTARY DISPOSITION TO THE TRUSTEE OF AN INTER VIVOS TRUST
Palmer, George E.
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- 1989Estate of Harper v. Commissioner T.C.
- 1974In re the Estate of Nurse N.Y.
- 1960Second Bank-State Street Trust Co. v. Pinion Mass.
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Abstract
The problem of this paper is narrow but important in connection with testamentary dispositions. A man establishes an inter vivos trust, in writing, and later attempts by will to add to the corpus of the trust without repeating in the will the terms of the trust. In some instances he thereafter amends the trust with the expectation that the property bequeathed to the trustee will be held in accordance with the amended terms. This is a simple and convenient method of disposing of property at death and most people probably would take for granted that the disposition is effective.
Yet in some situations it is almost certainly not effective as intended and in others the risk of invalidity is serious. Without adequate reason the law has departed too far from the common understanding of those whose activities it regulates. It is time to remedy the situation and a remedy will be suggested. First, however, the present state of the law needs to be reviewed.