Requirements for a Valid Trust
A trust is created when a property interest is held by one person (the "trustee") for the benefit of a different person (the "beneficiary"). The person creating the trust is called the "settlor".
The creation, administration, and modification of a trust are all regulated by state law. Some states do allow a trust to be terminated if all the various actors consent to it. Unlike a will, trust documents are not made public.
Types of Trusts
The law differentiates between several different kinds of trust, depending how they were created and the nature of the trust.
Types of trusts based on creation are:
- "Living" trust- This type of trust is created while the person is still alive. This allows parties to circumvent the probate (after death) process
- "Testamentary" trust- A testamentary trust is established in a written will. The trust property then becomes subject to the probate rules governing the distribution of property upon death
Additionally, trusts can be characterized by their nature:
- "Revocable"- this means that the trust may be subject to termination by the grantor at any time and for any particular reason
- "Irrevocable"- the trust cannot be changed, modified, or cancelled unless all parties agree to such actions.
Since a testamentary trust does not go into effect until after the person's death, the terms "revocable" and "irrevocable" usually refer to living trusts rather than testamentary trusts. Also, testamentary trusts are usually assumed to be irrevocable unless stated otherwise.
Requirements of a Trust to be Considered Valid
States may vary as to the specific requirements and deadlines for the creation of a valid trust. However, they will usually look for the following in determining whether a trust is considered to be valid:
- Intent to create a trust- this must be provable from the face of the creating documents themselves
- Valid trust purpose- the trust must have a specific purpose and may not further illegal activity
- Trust property- the trust must convey some form of property. Future interests in property are acceptable, but they must be in existence at the time of creation. Property based on speculation is not acceptable. For example, if a person will inherit a house, this is acceptable, whereas granting an undetermined amount of future wages might be too speculative
- Trustee- the person in charge of holding the trust and transferring it to the beneficiary
- Beneficiary- the person who is receiving the property named in the trust documents
Modifying or Terminating a Trust
Trusts are much like contracts in that courts are hesitant to alter them if they already contain provisions regarding modification or termination. In other words, the trust will usually state how and when it may be modified or terminated.
Generally, an irrevocable trust may not be modified or terminated unless the trust instrument specifically provides for such procedures. Some states allow a trust to be modified or terminated based upon the consent of the trust actors. Any changes must be made in writing.
A trust can also be terminated based on the occurrence of certain events, such as if the trust property has been distributed or if a named beneficiary dies. If a settlor has expressly included the right to terminate the trust, then they may do so, often without the consent of either the beneficiary or any trustees.
Also, if a new trust is created, sometimes the new trust will cancel the old trust. If a new trust is being created, it helps to provide instructions as to what will happen with any prior or existing trusts of the same type.
Finally, sometimes a trust may fail to include provisions for modification or termination. This might be the case if the trust is poorly written or is unclear about such procedures. If a court must modify or terminate a trust, they will usually look to two things: the settlor's intent, and the named purpose of a trust. They will then attempt to modify the trust to match the intent and purpose of the trust as closely as possible.
For example, if the trust provided for the medical expenses of a child, but there are not enough funds left over after the death of the settlor, then the court may choose to modify the trusts to reflect on the intent of the settlor.
Recap/Points to Consider
If you will be involved in the creation of a trust, whether as the settlor writing the instrument, or as a trustee or beneficiary, it is useful to have basic knowledge of how a trust operates. You should also consult a lawyer, who can help you in the preparation of documents.
Here are some basic points to think about with regards to trusts:
- Trusts may either be living or testamentary, and either revocable or irrevocable. Depending on your circumstances, decide which type will best suit your needs
- Avoid any misunderstandings by being as specific as possible in documents
- Remember that trusts are like a contract in that courts will look to the documents to prove a person's intent in the trust. For this reason, be as detailed as possible in referring to people and property items
- Make sure all the requirements are satisfied and that the trust is valid. If it is not valid, the property will become subject to the various state laws governing their distribution