Читать книгу Form 1041 - Stephen Brooks - Страница 9

A trust may be created by a transfer in trust made in the settlor's will (a testamentary trust), or a transfer in trust during the settlor's lifetime (an inter vivos trust). A trust can also be created by a simple declaration by the settlor that he or she holds property as trustee, or by the exercise of a power of appointment appointing property to a person as trustee.³