Trust information sources
These are the primary public references used across Larry Trustee AI trust-type summaries and estate planning topic pages. Last reviewed on March 9, 2026.
Publisher: Larry Trustee AI Editorial Team | hello@larrytrustee.ai
Primary references
- IRS - Abusive trust tax evasion schemes - questions and answers : Definitions for revocable, irrevocable, grantor, simple, complex, inter vivos, and testamentary trust terms.
- IRS - Special Types of Trusts : Reference for GRAT, GRUT, GRIT, charitable lead structures, QPRT, ILIT, foreign trust, QSST, and ESBT.
- IRS - Charitable Remainder Trusts : Reference for CRT, CRAT, and CRUT structures.
- SSA POMS SI 01120.203 : Federal SSI guidance relevant to special needs trust exceptions and pooled trust conditions.
- FDIC - Revocable and Irrevocable Trust Accounts : Reference for payable-on-death and informal trust account treatment.
- CFPB - Managing someone else's money : Public trustee and fiduciary guidance collection for people managing money or property for others.
- IRS - Retirement topics - Beneficiary : Reference for retirement-plan beneficiary designation concepts and beneficiary rules after death.
- IRS - Probate Proceedings : Reference discussing probate proceedings and when beneficiary-designation assets are not controlled by a will.
- IRS Instructions for Form 709 : Reference for generation-skipping transfer concepts and skip-person definitions.
- IRS Instructions for Form 56 : Reference for fiduciary relationship notice concepts involving trustees, executors, and similar roles.
- Cornell Law School Legal Information Institute - Trust : General legal reference for trust, trustee, settlor, beneficiary, and fiduciary concepts.
- Cornell Law School Legal Information Institute - Trustee : General legal reference for trustee duties, prudence, impartiality, and successor trustee concepts.
- Cornell Law School Legal Information Institute - Executor : General legal reference for executor authority in will and estate administration.
- Cornell Law School Legal Information Institute - Probate : General legal reference for probate, court supervision, executor duties, and estate administration.
- Cornell Law School Legal Information Institute - Revocable Living Trust : General legal reference for revocable trust amendment, settlor control, and living trust structure.
- Cornell Law School Legal Information Institute - Pour-Over Will : General legal reference for will-to-trust coordination when assets remain outside the trust.
- IRS - Do You Need a New EIN? : Reference for trust identity changes and when a changed trust structure may trigger new tax-identity review.
- Cornell Law School Legal Information Institute - Spendthrift Trust : General legal reference for spendthrift trust characteristics.
Important limitation
These sources support general educational trust information only. They do not replace state-specific legal advice. Users should have a licensed attorney review final packet documents before signing, submission, or filing.
How these references are used
- IRS pages are used for tax and trust-category terminology, not state-law execution rules.
- IRS fiduciary guidance is used for general trustee or executor notice concepts, not individualized tax advice.
- IRS retirement and probate materials are used for beneficiary-designation and probate workflow context.
- IRS business-identity guidance is used only for general trust-change and EIN review context.
- CFPB fiduciary guides are used for plain-language trustee role explanations and financial-caregiver context.
- SSA guidance is used for public-benefit trust references relevant to special-needs planning topics.
- FDIC references are used for trust-account and beneficiary-account treatment discussions.
- General legal references are used for terminology support, then paired with attorney-review warnings.
Questions people ask about these sources
Are these source links legal advice?
No. These references support general educational trust information only and do not replace legal advice from
a licensed attorney.
Why are IRS, SSA, FDIC, and Cornell sources used here?
They provide public institutional or legal-reference materials that help explain trust terminology, trust
accounts, tax categories, and special-needs planning topics.
How often are these references reviewed?
This page shows a visible review date and is updated when trust-information content or source references
materially change.
Related pages
- Trust and estate planning guides hub
- Official trust form library
- Editorial team profile
- Editorial standards
- About Larry Trustee AI
- Trust glossary
- Trust packet documents guide
- Certification of trust guide
- What a certification of trust includes
- Successor trustee duties guide
- What is a successor trustee
- Co-trustee vs successor trustee
- When a trustee resigns
- Trustee removal guide
- Trustee vs executor guide
- Probate and trust administration overlap
- Who should be the executor of a will
- How to choose a trustee
- What is probate guide
- Beneficiary designation checklist
- When to update beneficiary forms
- How to choose backup beneficiaries
- How to organize estate planning records
- Trust funding checklist
- Common trust funding mistakes
- Assets left out of a trust
- How to update a trust
- How to restate a trust
- Trust amendment vs restatement
- When to use a pour-over will
- When a will and trust conflict
- Trust types and trust information guide