Swap Powers: Consider some often overlooked practical and technical aspects

Trusts & Estate’s Magazine
December 2015

Martin M. Shenkman & Bruce D. Steiner 

Grantor trusts and swap powers have become ubiquitous in trust planning. That frequent use, however, belies the underlying complexity and myriad of issues that might affect the optimal, even the proper, application of such powers. Here are some often overlooked practical and technical aspects of the swap power.

Read their commentary here.