Letters of Wishes: An Administrative and Moral Headache in Disguise?

Grant R. Hendricks

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Letters of Wishes: An Administrative and Moral Headache in Disguise?

机译：祝愿书：变相的行政和道德头痛？

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A primary principle in trust administration is that the trustee is to follow the grantor's intent. However, it may be difficult for a trustee to fully understand the grantor's intent when the trust itself includes only the drafting attorney's standard boilerplate language. In this article, the author explores whether a letter of wishes prepared by the grantor is an appropriate method to impart his or her intentions to the trustee.

机译：信托管理的主要原则是受托人应遵循授予人的意图。但是，当信托本身仅包含起草律师的标准样板语言时，受托人可能很难完全理解设保人的意图。在本文中，作者探讨了设保人准备的许愿书是否是将其意图传达给受托人的适当方法。

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来源
《Journal of Taxation of Investments》 |2020年第2期|49-58|共10页
作者
Grant R. Hendricks;
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作者单位

Horwood Marcus & Berk Chtd. Chicago Illinois;

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正文语种 eng
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Letters of Wishes: An Administrative and Moral Headache in Disguise?

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