The question of how to structure a trust is of increasing importance, particularly in light of recent trends, including the expected ruling in North Carolina Dept. of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust.1 One key decision that families and their advisors have regarding long-term trusts is whether to establish a single pot trust for the entire family or a trust with separate shares for each family line. Additionally, what standard should be used for the
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