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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.

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
• 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