Crossword Solver > found answer > CRUMMEYTRUST (crummey trust)

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crummeytrust

crummey trust

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The answer CRUMMEYTRUST (crummey trust) has 0 possible clue(s) in existing crosswords.

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The word CRUMMEYTRUST (crummey trust) is NOT valid in any word game. (Sorry, you cannot play CRUMMEYTRUST (crummey trust) in Scrabble, Words With Friends etc)

There are 12 letters in CRUMMEYTRUST ( C3E1M3R1S1T1U1Y4 )

To search all scrabble anagrams of CRUMMEYTRUST, to go: CRUMMEYTRUST?

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9 letters out of CRUMMEYTRUST

STRUCTURE

8 letters out of CRUMMEYTRUST

STRUMMER

7 letters out of CRUMMEYTRUST

CUMMERS CURTEST CURTESY CURTSEY CUTTERS MERCURY MURMURS MURREYS MUTTERS RECTUMS RUMMERS RUMMEST SCUMMER SCUTTER SUMMERY TECTUMS TRUSTER TRYSTER TURRETS

6 letters out of CRUMMEYTRUST

CRUETS CRUMMY CRUSET CRUSTY CUMMER CURERS CURETS CURSER CURTER CURTSY CUTEST CUTESY CUTEYS CUTTER ERUCTS ESTRUM MURMUR MURRES MURREY MUSEUM MUSTER MUTEST MUTTER RECTUM RECTUS RECURS RECUTS RUMMER SCUMMY SCURRY SCUTUM SMUTTY STEMMY SUMMER SURETY SURREY SUTURE TECTUM TRUCES TRUEST TRUSTY TRYSTE TURRET TUYERS USURER UTERUS UTTERS

5 letters out of CRUMMEYTRUST

CREST CRUET CRUSE CRUST CURER CURES CURET CURRS CURRY CURSE CURST CUTER CUTES CUTEY CUTTY CYMES ECRUS EMMYS ERUCT MERCS MERCY MERRY MUCUS MUMUS MURES MURRE MURRS MURRY MUSER MUSTY MUTER MUTES MUTTS RECUR RECUT RETRY RUERS RUMMY RUSTY RUTTY SCRUM SCUTE SERRY SERUM STRUM STRUT STURT SUCRE SUETY SURER TERMS TERRY TESTY TRETS TREYS TRUCE TRUER TRUES TRUST TRYST TUMMY TUTUS TUYER TYERS TYRES USURY UTTER YETTS YURTS

4 letters out of CRUMMEYTRUST

CRUS CUES CURE CURR CURS CURT CUTE CUTS CYME CYST ECRU ECUS EMMY EMUS ERRS ERST MEMS MERC MUMS MUMU MURE MURR MUSE MUST MUTE MUTS MUTT MYCS RECS REMS REST RETS RUER RUES RUMS RUSE RUST RUTS RYES SCRY SCUM SCUT SECT SETT SMUT STEM STET STEY STUM STYE SUER SUET SURE SYCE TERM TEST TETS TRES TRET TREY TRUE TUTS TUTU TYER TYES TYRE URUS USER UTES YETT YURT

3 letters out of CRUMMEYTRUST

CRU CRY CUE CUM CUR CUT ECU EMS EMU ERR ERS MEM MET MUM MUS MUT MYC REC REM RES RET RUE RUM RUT RYE SEC SER SET STY SUE SUM TET TRY TUT TYE UMM USE UTE UTS YES YET YUM

2 letters out of CRUMMEYTRUST

EM ER ES ET ME MM MU MY RE UM US UT YE

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Definitions of crummey trust in various dictionaries:

CRUMMEY TRUST - In the United States a Crummey trust (named for the first person to use such a structure. see: Crummey et al. v. Commissioner of Internal Revenue, 39...

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Crummey trust might refer to
In the United States a Crummey trust (named for the first person to use such a structure. see: Crummey et al. v. Commissioner of Internal Revenue, 397 F.2d 82, (9th Cir.1968) is a trust for the benefit of individuals into which gifts are made in a manner qualifying them for exclusion from the unified gift and estate tax.
* Crummey trust is also referred to as a Crummey provision or a Crummey power. A Crummey provision can be contained within another type of trust. Normally life insurance trusts will have a Crummey provision.
* Normally, gifts to minors are subject to parental / guardian control until the age of majority. In order to delay the transfer of control beyond the age of 18, the funds must be placed in trust. However, the annual gift exclusion ($15,000 per individual and $30,000 per married couple as of 2018) from the gift tax is only available for gifts of so-called present interests. Normally, a gift into a trust that comes under control of the beneficiary at a future date does not constitute a present interest.
* A Crummey trust achieves the desired treatment by offering the recipient a window of time (often 30 days) to take immediate control of the gift. (The control offered only applies to the current gift - by assumption, an amount no greater than the annual exclusion amount - not the entire trust.) If the recipient fails to do so during that window, the gift becomes part of the trust, and is subject to the trust's distribution conditions. However, since the recipient had the opportunity to receive the funds outside of the trust, the gift is deemed to be a present interest, subjecting it to the annual exclusion.
* The expectation of future annual gifts under the same mechanism (or the expectation of the withholding of such future gifts if the recipient exerts control over the gift) may motivate the recipient to relinquish control of the funds into the trust.
* A Crummey provision is typically a provision within another trust and ordinarily works as follows. The grantor makes a gift to an irrevocable living trust. The trust beneficiaries are notified by the trustee that they have the power for a specified time period to withdraw some or all of the gift to the trust. The simultaneous acts of the grantor transferring property to the trust and the trust beneficiaries being permitted to withdraw the gift form the trust is deemed to be the same as giving the gift to the beneficiaries outright. The gift to the trust with the Crummey provision now qualifies for the annual gift exclusion.
* The Crummey Trust is named after D. Clifford Crummey, who, in the 1960s, first came up with the idea. The U.S. Tax Court found this action legal in 1968, and the nickname "Crummey Power" stuck.
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