Читать книгу Form 1041 - Stephen Brooks - Страница 10

Under the Uniform Trust Act, a trust can only be created if all of the following are present:

 The settlor is of the age of majority. The settlor has capacity.

 The settlor has the intention to create a trust. There is a beneficiary.

 The trustee has duties to perform.

 The settlor, trustee, and beneficiary are not the same person.

These requirements will be discussed in detail in the following material.