bypass trust

(redirected from AB Trusts)
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bypass trust

(US) see TRUST.

References in periodicals archive ?

The Tax Relief Act of 2010 made these AB trusts temporarily unnecessary, and for 2011 and 2012, the assets left by the first spouse to die would not affect the second spouse's estate.

3 trust changes you should tell your clients about

The second thing is with regard to so-called AB trusts that are set up right now (see Tax terms 101, p.

Tax cuts -- yes; tax simplification -- no: How the 2001 tax cut will affect you and your business. (Roundtable)

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