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trust instrument
(Tax Law)
Refers to the document created by a grantor to establish the trust. It provides the governing guidelines, identifies the grantor(s), identifies the beneficiaries, and identifies the powers of the trustees and others involved with the trust. It should also include a listing of the assets that were transferred to the trust and constitute the corpus of the trust. Also referred to as "trust document," "trust indenture," or "governing instrument."
Source : Internal Revenue Service - United States Department of Treasury
Language : English