A testamentary trust (sometimes referred to as a will trust or trust under will) is a trust which arises upon the death of the testator, and which is specified in his or her will. A will may contain more than one testamentary trust, and may address all or any portion of the estate.
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bsa.edu.lvThere are income tax and capital gains tax advantages of distributing assets through a testamentary trust. This article summarises those advantages.
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