This memorandum explains the principal provisions of the Amendment and Restatement of the Black Family 1997 Trust Agreement, including the division of the trust into the Family Trust and the GST Exempt Trust, the governing law, dispositive provisions, trustee roles, and tax consequences. It discusses the trust's administration, amendments, and the tax implications of gift, generation-skipping transfer, estate, and income taxes.
documents/EFTA00585838.pdf
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