A MAT Sample FormA MAT Sample Form

James G. Blase & Mimi G. Sharamitaro

There are many ways to draft a modified accumulation trust. Here's one:

Separate Accounting for Retirement Arrangements

Except as otherwise provided in paragraph 3, below, if any trust hereunder shall have the right to receive retirement assets (as defined in ARTICLE ____, below) or the proceeds from the same, the trustee shall set aside and maintain as a separate share (hereinafter referred to as “Share A”) from the remainder of the trust assets (hereinafter referred to as “Share B”), the trust's said right to receive all retirement assets, together with the proceeds from the same, and with respect to any such separate shares created hereunder, the following rules shall apply notwithstanding any other p...