How Long For Dynasty Trusts?
Date
1997-04-11
Authors
Harl, Neil
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Abstract
In recent years, interest by planners and others in socalled “dynasty” trusts has increased. Enactment of the revised generation skipping transfer tax in 1986 has apparently not dampened enthusiasm for such trusts. One interesting development in state property law, the repeal by a few states of the common law or statutebased Rule Against Perpetuities, promises to add to the interest level in dynasty trusts.