<div dir="ltr"><div><div class="gmail_default" style="font-family:arial,sans-serif">Greetings Listmates - </div><div class="gmail_default" style="font-family:arial,sans-serif"><br></div><div class="gmail_default" style="font-family:arial,sans-serif">I am reviewing a Trust where the Trustor is a US Citizen and their spouse is not. </div><div class="gmail_default" style="font-family:arial,sans-serif"><br></div><div class="gmail_default" style="font-family:arial,sans-serif">As I was refreshing my understanding of the Court and Control Tests under 301.7701-7, I think there may be an issue. </div><div class="gmail_default" style="font-family:arial,sans-serif"><br></div><div class="gmail_default" style="font-family:arial,sans-serif">The regulation talks about the ability of the US Trustee (one bank has been named as Co-Trustee with Spouse on the death of the Trustor) and the terms of the Trust state that they must act in concert if there are only two of them.  </div><div class="gmail_default" style="font-family:arial,sans-serif"><br></div><div class="gmail_default" style="font-family:arial,sans-serif">Am I reading this correctly that being forced into a stalemate DOES NOT give the US Trustee the ability to make all substantial decisions of the Trust? The regulation specifically says that no one can have a veto power.....wouldn't failure to agree constitute a veto?</div><div class="gmail_default" style="font-family:arial,sans-serif"><br></div><div class="gmail_default" style="font-family:arial,sans-serif">When I draft Trusts that have this fact pattern, I usually just name two US based Trustees (bank and one of the local fiduciary companies) and then have the surviving spouse. </div><div class="gmail_default" style="font-family:arial,sans-serif"><br></div><div class="gmail_default" style="font-family:arial,sans-serif">Am I being too literal in my own drafting?</div><br clear="all"></div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div dir="ltr"><p><b><span style="font-family:"Times New Roman",serif">Brent
Williams-Ruth</span></b><span style="font-family:"Times New Roman",serif"> (pronouns: he/him)<br>
<i>Attorney-At-Law</i></span></p><p><b><span style="font-family:"Times New Roman",serif">Law
Offices of Brent Williams-Ruth, </span></b><b><span style="font-family:"Times New Roman",serif"><font size="1">a division of BWR Consulting, PLLC</font></span></b><b><span style="font-family:"Times New Roman",serif"></span></b></p><p><b><span style="font-family:"Times New Roman",serif">Physical Address: 500 S 336th Street, Suite 214; Federal
Way, WA 98003</span></b><span style="font-family:"Times New Roman",serif"></span></p><p><b><span style="font-family:"Times New Roman",serif"><font color="#ff0000">Mailing Address:</font> </span></b><b><span style="font-family:"Times New Roman",serif">PO BOX 3319; Federal Way, WA 98063 </span></b></p><p><span style="font-family:"Times New Roman",serif">Office/Scheduling
Phone:<span style="color:#004080"> </span><font color="#ff0000">(253) 285-7751</font></span></p><p><font color="#ff0000" face="Times New Roman, serif">For All Meetings & Scheduling: <a href="mailto:info@williams-ruthlaw.com" target="_blank">info@williams-ruthlaw.com</a></font></p><p>









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