IRREVOCABLE OR NOT? MODIFICATIONS TO TRUSTS ERIC G. REIS Partner Thompson & Knight, LLP 1722 Routh Street, Suite 1500 Dallas, Texas 75201 gather: (214) 969-1118 Fax: (214) 880-3183 State Bar of Texas 33 Annual go on Estate Planning and Probate Course June 10-12, 2009 Houston, Texas rd CHAPTER 10 watching: In compliance with requirements imposed by IRS Circular 230, amuse be advised that any tax advice contained in this define is non intended or written to be used, and cannot be used, for the intention of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, traffic or recommending to another party any transaction or other matter addressed herein. TABLE OF CONTENTS I. II. INTRODUCTION. ...................................................................................................................................................................1 legal CONSIDERATIONS. ............................................................. ....................................................................................1 A. Texas assertion Code Provisions on Modification of Trusts. ....................................................................................................1 B. unification of Trusts..................................................................................................................................................................2 C. deal to New Trust. ...............................................................................................................................................................2 D. Decanting. ...........................................................................................................................................................................3 1. Common Law Decanting................................................................................................................................................3 2. The Restatemen t and Texas Trust Code....If you requisite ! to start out a full essay, order it on our website: OrderEssay.net
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