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- W154807700 abstract "O NE OF THE MOST important features of the inter vivos trust is its function as the receptacle of a pour-over provision in a will. The pour-over device is utilized when a disposition by a will provides, often in the residuary clause, for the devise or bequest of additional property to a previously created inter vivos trust. 1 This avoids the necessity of repeating in the will all the terms of the trust, and the estate conveyed to the trust is not thereafter involved in probate proceedings. 2 The grantor of an amendable inter vivos trust can thus create and remodel an estate plan without relinquishing any control over the assets during his lifetime. 3 Accompanying the benefits, however, are a myriad of legal problems. Over the past twenty years the pour-over provision has become the subject of troubled controversy and conflicting judicial opinion. 4 The problem is clearly manifested by ViceChancellor Parker, who stated, A testator cannot by his will prospectively create for himself a power to dispose of his property by an instrument not duly executed as a will or codicil. 5" @default.
- W154807700 created "2016-06-24" @default.
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- W154807700 date "1964-01-01" @default.
- W154807700 modified "2023-09-28" @default.
- W154807700 title "The Pour-Over Trust" @default.
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