EFTA01139566Set 9
27p13,363w
assets were to pass to the grantor's
issue. The spouse also held a Crummey power with respect to trust contributions. The grantor
also had the power to swap assets ... assets to the under-
compensated party in an amount necessary to equalize the transfers.
Crummey Powers in Grantor Trusts
Q10. Some commentators express concern about inserting Crummey powers into grantor ... corpus or the income therefrom in himself." In the eyes of many commentators, a
Crummey power is a power of the beneficiary to vest corpus in himself (or herself), meaning
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