Inter-Vivos Trust

By: Martin M. Shenkman, CPA, MBA, JD

A trust established during your lifetime. Also called a "living trust". Contrast an inter-vivos trust formed during your life with a testamentary trust formed at your death (e.g., under your will). Many assume that an inter-vivos trust is a revocable living trust (the type of trust often used to avoid probate), when in fact many types of trusts can be formed during your lifetime.

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