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Paying Employees Directly From a Trust

Best practices to mitigate risk and safeguard assets.

Among the variety of tasks trustees manage on behalf of their clients, a common one is coordinating wage payments to individuals providing services in a client’s home or to family members being paid to provide services for a parent, child or other relative. This task occurs often when the trust beneficiary is an elderly individual who needs a caregiver to assist with the activities of daily living. Many trustees opt for simplicity and handle these payments by paying individuals directly from

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