Читать книгу Form 1041 - Stephen Brooks - Страница 8

The settlor's intentions in regard to how the trust property is to be held, administered, and distributed for the benefit of the trust beneficiaries are referred to as the “terms of the trust.”² If the trust is evidenced by a written agreement, or in the settlor's last will and testament, the terms of the trust will be provided in the trust agreement or the will.