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Pilot Trust

Pilot Trusts are generally used for inheritance tax planning and are also referred to as feeder trusts.
 
When used for Inheritance Planning and inconjunction with an Immediate Post Death Interest Trust in a Will for a married couple, a Pilot Trust would be set up with a nominal amount of money held within.  Upon first death the executors of the estate could pass money to the Pilot Trust during the life of the remaining spouse.
 
See also
  • Executor
  • Inheritance Tax
  • Immediate Post Death Interest Trust
  • Our dedicated web page

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