| As such, includibility rested on whether the decedent remained a cotrustee at the time of death. |
| Since neither cotrustee was an experienced investment manager, such local law requirements imposed an obligation to seek professional advice in order to comply. |
| A spousal support statute resulted in estate inclusion of a trust with the grantor as cotrustee. |
| Placing the child's inheritance in trust, with a resolute and diligent third-party trustee or cotrustee, protects the trust beneficiary from these misfortunes. |
