将来未亡人离世,信托内预先指定的「继任信托人(SUCCESSOR TRUSTEE) 便接过责任,将信托内的产业按信托条款处理,包括待子女成年后,将资产交予子女继承,之后,所有信托结束。
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当您设立遗嘱或生前信托,其中一个重要的决定,是由谁担任执行人(EXECUTOR)或继承信托人(SUCCESSOR TRUSTEE)。夫妇两人只要有一人仍在,可以继续由夫妇自己担任信托人,可是,当夫妇都离世后,就要由执行人或继承信托人去处理。
Now comes the bigger problem: who are you going to choose for your successor trustee?
FORBES: Think Twice Before Becoming a Co-trustee of a Family Trust
The successor Trustee, Fernandez, is basically just a puppet of Husband, and Husband exercises de facto control over the Trust.
FORBES: Quaid Redux: Original Settlor's Power To Revoke Protects Assets In Florida Trust
But as the drafting of offshore trusts evolved, the Protectors were sometimes given additional powers, such as to appoint the successor Trustee if one was fired.
FORBES: Trust Protectors -- What They Are And Why Probably Every Trust Should Have One
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