One spouse could be given special powers, such as a power to withdraw a fixed amount of trust property each year or a power to appoint trust property (in equal or unequal shares) among your descendants.

FORBES: Spousal Lifetime Access Trusts--Use Your Gift Tax Exemption Without Giving It All Away

During the term, one or more individuals get an annual payout of a fixed percentage of the trust's value (say, 8% ).

FORBES: The new giving game

If this tax issue is fixed, maybe some element of trust will be restored.

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