If a loved one passed away leaving assets intended for a trust but the transfer was never completed, a Heggstad petition can help align the estate administration with the decedent’s documented intentions. Our firm provides clear, practical guidance for San Lorenzo families navigating post‑death trust transfer issues. We explain options for transferring property into trust, filing necessary petitions, and coordinating with trustees and beneficiaries. This opening overview outlines who may benefit from a Heggstad petition, why courts may approve it, and what evidence typically supports a successful petition in Alameda County matters.
A Heggstad petition addresses situations where assets were supposed to pass through a trust but remain titled in the decedent’s name or elsewhere after death. The petition asks the probate court to recognize trust ownership based on documents like a signed trust, pour‑over will, or other trust‑related paperwork. San Lorenzo residents often face delays, creditor claims, or bank reluctance to transfer assets without a court order. This section previews the practical steps our office takes to gather records, prepare a persuasive petition, and work toward a court order that honors the decedent’s estate plan while protecting beneficiaries’ rights.
Pursuing a Heggstad petition can restore the intent of a decedent’s estate plan by legally confirming that certain assets should have been held in trust. This process reduces uncertainty for beneficiaries, assists trustees in obtaining control of trust property, and can prevent assets from being subjected to a full probate administration. For family members, a successful petition can speed asset transfer, reduce administrative costs, and minimize disputes among heirs. The proceeding also creates a formal court determination that helps banks and title companies accept trust ownership and release property to the appropriate fiduciary.
The Law Offices of Robert P. Bergman focuses on practical, client‑centered estate planning and post‑death administration matters for families across the Bay Area, including San Lorenzo and nearby communities. We assist with drafting petitions, collecting supporting documentation, and presenting the case to the probate court. Our team coordinates with trustees, successor fiduciaries, and financial institutions to ensure a smooth transfer process. Clients receive clear guidance on timelines, court requirements, and the evidence necessary to demonstrate that assets were intended to be part of a trust.
A Heggstad petition is a probate court filing that requests recognition of trust ownership for assets that remain improperly titled or otherwise not clearly transferred after a person’s death. The petition typically includes a copy of the trust, evidence of the decedent’s intent, and documentation linking the asset to trust administration. Courts review the trust terms, supporting declarations, and any relevant correspondence or signatures. For San Lorenzo residents, local probate rules and Alameda County practices influence evidence presentation and scheduling, making careful preparation essential for a favorable outcome.
The practical effect of a successful petition is that the probate court orders property to be treated as trust property, allowing the trustee to manage or distribute it according to the trust terms. This avoids some probate procedures and clarifies title for banks, real estate transactions, and other institutions. The process may involve notice to heirs and creditors, possible hearings, and coordination with county recorder’s offices for real property matters. Our approach balances thorough documentation with efficient case management to minimize delay and uncertainty for beneficiaries.
A Heggstad petition asks the court to determine that particular assets are effectively part of a decedent’s trust despite being titled elsewhere or not formally transferred. The petition relies on legal authority and factual evidence showing the decedent intended the assets to be governed by the trust. Evidence can include the trust document, pour‑over will language, beneficiary designations, transfers in progress, or other contemporaneous communications. The judicial declaration enables trustees to assert control and administer trust property consistent with the decedent’s estate plan rather than through full probate administration.
Successful petitions typically present a clear chain of documentation linking the asset to the trust, such as signed trust instruments, pour‑over wills, beneficiary designations naming the trust, or transfer forms showing intent. Declarations from witnesses, trustees, or the decedent’s attorney can reinforce the claim. Court forms, notices to interested persons, and proof of service are procedural elements that must be completed correctly. For San Lorenzo matters, attention to local probate rules, filing timelines, and accurate notice to beneficiaries helps avoid procedural delays and increases the likelihood the court will grant the requested relief.
Understanding common terms used in Heggstad petition proceedings helps clients follow the process and know what information to provide. Terms include trust, trustee, decedent, pour‑over will, petitioner, respondent, and declaration. Familiarity with these terms clarifies the roles of involved parties, the function of supporting documents, and the types of evidence a court will evaluate. This section provides concise definitions and practical notes about how each concept relates to proving that assets belong to a trust rather than the decedent’s probate estate.
A trust is a legal arrangement where a person who creates the trust places assets under the control of a trustee for the benefit of named beneficiaries. Trusts can be revocable or irrevocable and often provide instructions for management and distribution of assets after the settlor’s death. In the context of a Heggstad petition, the trust document is central evidence showing that the decedent intended certain assets to be governed by trust terms rather than distributed through probate proceedings, and the trust’s provisions guide the trustee’s authority over those assets.
The petitioner is the person or fiduciary who files the Heggstad petition seeking a court declaration about trust ownership. This is often a trustee, successor trustee, or a family member acting on behalf of the trustee. The petitioner must assemble documentation, meet notice requirements, and present the legal and factual basis for the request. The petitioner’s role includes coordinating with other interested persons, responding to objections if any arise, and securing a court order that clarifies title or authority over the disputed property.
A pour‑over will is a testamentary document that directs any assets still in the decedent’s name at death to be transferred into a preexisting trust. It does not replace the trust but acts as a safety net so assets not previously retitled will ‘pour over’ into the trust upon death. When assets remain titled individually, a Heggstad petition may use a pour‑over will as supporting evidence to show the decedent’s intent that those assets ultimately be administered by the trustee under the trust’s terms.
A declaration is a written statement signed under penalty of perjury that presents facts supporting the Heggstad petition. Declarations may be provided by trustees, witnesses, family members, or professionals who can attest to the decedent’s intent or the history of asset transfers. These written accounts help the court evaluate credibility and context when documentary evidence alone may not fully explain why property should be treated as trust property. Properly drafted declarations can be decisive in persuading a judge to grant the requested relief.
When assets are left outside a trust, families can pursue different pathways depending on the circumstances, including formal probate administration, summary probates, or a Heggstad petition to establish trust ownership. Probate may be necessary when large estates or creditor issues arise, but it can be time‑consuming and public. A Heggstad petition aims to keep assets within the trust framework, often providing a faster, more private outcome. Choosing the right approach depends on asset type, title status, potential disputes among heirs, and the available documentation demonstrating the decedent’s intentions.
A limited filing is often appropriate if clear documentary evidence ties specific assets to the trust, such as a signed trust document, beneficiary designations naming the trust, or transfer paperwork initiated before death. When the facts plainly show the decedent intended the trust to govern those assets, a streamlined petition can ask the court for a declaration without initiating a full probate estate. This approach reduces complexity and cost for beneficiaries while providing the formal court recognition needed to transfer or manage the disputed property under trust terms.
If there are no expected creditor claims or disputes among heirs about the assets at issue, a focused Heggstad petition can resolve title questions quickly and with less expense than a full probate administration. When beneficiaries and potential interested persons are in agreement, and when notice procedures are straightforward, courts are often willing to grant petitions based on clear evidence of trust ownership. This cooperation helps trustees obtain control of property and carry out the decedent’s intentions with minimal court intervention.
Comprehensive legal representation is often warranted when the assets involved include real property, multiple bank accounts, retirement accounts with complicated beneficiary designations, or property with liens. These situations can require coordinated filings, title signature resolution, coordination with lenders, and potentially contested hearings. A broader approach includes preparing for discovery, gathering expert valuations if needed, and ensuring robust notice to all potentially interested parties. In such cases, a thorough legal strategy helps protect beneficiary interests and reduces the likelihood of future challenges.
When beneficiaries disagree about whether assets belong to the trust or when third parties assert claims, a comprehensive approach helps navigate contested hearings and settlement negotiations. Legal representation can manage evidence presentation, respond to oppositions, and propose compromise resolutions where appropriate. Addressing disputes early with a full strategy prevents delays and can limit court costs and emotional strain. For families in San Lorenzo facing sensitive disputes, a careful and calm approach supports constructive resolution while pursuing a court order that clarifies ownership.
A comprehensive approach anticipates procedural hurdles, responds to potential objections, and prepares documentation that leaves little doubt about trust ownership. This reduces the risk of follow‑up litigation and increases the likelihood that financial institutions and title companies will accept court orders for transfer. Thorough preparation also protects trustees from later challenges by providing a documented judicial determination. For beneficiaries, this method creates predictability, reduces administrative burdens over time, and helps ensure distributions align with the decedent’s goals and the trust’s terms.
Taking a methodical approach can shorten the overall timeline for completing asset transfers by addressing likely issues up front. Properly drafted petitions and supporting declarations minimize the need for continuances and additional evidentiary submissions. When real property or complex assets are involved, coordinating county recorder filings and title updates early prevents transactional delays. Additionally, a clear court order that results from a comprehensive presentation gives trustees solid legal authority to act, which streamlines communications with banks, brokers, and other third parties.
A thorough petition and supporting evidence make it less likely that heirs or creditors will successfully contest the court’s determination later on. By documenting the decedent’s intent and presenting a complete factual record, trustees secure more durable protection for distributions and transfers. This can prevent expensive relitigation and preserve estate assets for their intended beneficiaries. For families, the peace of mind that comes from a well‑documented court ruling reduces stress and uncertainty during an already difficult time following a loved one’s death.
When courts grant the requested relief based on a comprehensive record, trustees gain clearer, faster authority to manage and distribute assets according to the trust. This can streamline financial account access, real estate closings, and other transfers that would otherwise be delayed by unclear title. Quicker resolution reduces carrying costs and allows beneficiaries to receive distributions sooner. The comprehensive approach aligns legal process with practical estate administration needs, helping families resolve financial matters efficiently while honoring the decedent’s intentions.
Begin compiling all relevant documents as soon as possible to support a Heggstad petition. This includes the trust instrument, pour‑over will, beneficiary designation forms, deeds, bank statements, transfer forms, and any correspondence reflecting the decedent’s intent. Written declarations from trustees or other knowledgeable parties strengthen the factual record, as do copies of any attempts to retitle assets before death. Early document collection reduces delays, helps address questions from banks or title companies, and makes petition preparation more efficient and persuasive for the court.
Coordinate with banks, title companies, and county recorders early to determine the forms and court orders they will accept to release or retitle assets. Some institutions require specific language, certified copies of court orders, or additional declarations before transferring ownership. Anticipating these requirements and requesting appropriate orders in the petition reduces back‑and‑forth after a court determination. A clear plan for post‑order steps ensures that court relief leads promptly to practical changes in account control and property title.
Families may pursue a Heggstad petition when assets that were intended to be part of a trust remain titled in the decedent’s name or otherwise outside the trust after death. This can happen due to oversight, timing issues, or administrative delays just prior to passing. A petition helps align asset titles with the decedent’s documented wishes, enabling trustees to manage and distribute those assets according to the trust. It can provide a more private and streamlined alternative to full probate and reduce administrative uncertainty for beneficiaries.
Other common reasons include facilitating real estate transfers, resolving bank or brokerage account hold ups, and providing clarity when a pour‑over will or other instruments indicate trust ownership. When beneficiaries want to avoid the expense and public nature of probate, or when financial institutions require a court order to recognize the trust, a Heggstad petition becomes a practical tool. The proceeding also protects trustees by giving them a judicial authorization to act on behalf of the trust, which is useful for managing assets and addressing creditor questions.
Common scenarios include instances where a decedent intended to fund a revocable living trust but left a deed untitled, retirement accounts not retitled, bank accounts still in their individual name, or recently updated beneficiary designations that were not properly processed. Also typical are cases where a pour‑over will exists but assets remain outside the trust at death. In each circumstance, the petition presents evidence that the decedent intended the trust to control the assets and seeks a court order confirming trust ownership so trustees can proceed with administration.
Real property intended to be held in a trust but still recorded in the decedent’s name often requires a Heggstad petition to update title and allow the trustee to manage or sell the property. The petition should include the trust document, deed history, and any transfer attempts made before death. A court determination clarifies ownership and enables the county recorder’s office to accept corrected documents. Handling these matters promptly helps avoid delays in real estate transactions and reduces disputes among heirs over disposition of valuable property.
Financial accounts that were intended for trust administration but remain in the decedent’s name can impede access to funds needed for bills, taxes, or distributions. Banks and brokers may refuse to transfer funds without a court order. A Heggstad petition asking the court to declare such accounts as trust property helps trustees gain access to needed resources and proceed with account management. Supporting documents, such as beneficiary forms, trust language, and transfer correspondence, strengthen the petition and speed institutional acceptance of the court order.
Retirement accounts and life insurance proceeds can create complexity if beneficiary designations conflict or fail to name the trust correctly. When designations are ambiguous or when an account was not updated to name the trust, a Heggstad petition can help align distributions with the decedent’s overall estate plan. The petition should explain the decedent’s intent and reconcile naming inconsistencies. Courts examine these facts carefully, and clear supporting evidence increases the likelihood that proceeds will be recognized as belonging to the trust for administration purposes.
Our San Lorenzo service includes detailed review of the decedent’s estate planning documents, collection of relevant records, preparation of the Heggstad petition and accompanying declarations, and representation at any required hearings. We work with trustees, beneficiaries, and institutional representatives to streamline the process and seek timely court orders. Clients benefit from practical guidance on evidence gathering, notice procedures, and post‑order steps needed to retitle property or access accounts. Our goal is to reduce delay and help families move forward with trust administration.
Selecting legal representation for a Heggstad petition matters when clear documentation and compliance with probate procedures make the difference between a quick resolution and prolonged delay. Our firm focuses on clear communication, timely filings, and thorough preparation of supporting declarations and exhibits. We coordinate with banks, title companies, and county offices to anticipate and meet their requirements so a court order translates to practical transfer of assets. Clients appreciate straightforward guidance during what is often a sensitive family moment.
We prioritize gathering the right documents, drafting persuasive but concise declarations, and ensuring proper notice to interested persons in accordance with Alameda County practice. This attention to procedural detail helps avoid unnecessary continuances and objections. We also assist trustees with the post‑order steps required by financial institutions and recorders, which often include certified copies of court orders and specific transfer forms. Our aim is to present a complete record that leads to prompt court recognition of trust ownership.
Throughout the process we emphasize responsiveness to client questions and practical problem‑solving for real estate, banking, and account access issues. We explain options, likely timelines, and potential outcomes so clients can make informed decisions. When disputes arise we identify ways to resolve differences pragmatically, including negotiation and, where appropriate, settlement. Our approach helps trustees and beneficiaries achieve a court result that facilitates efficient administration and respects the decedent’s estate plan.
Our process begins with a thorough intake to identify the assets in question, review estate planning documents such as the trust and any pour‑over will, and collect supporting records like deeds and account statements. We prepare a formal petition and supporting declarations, serve required notices on heirs and interested parties, and submit the matter to the probate court for consideration. If a hearing is needed, we present the factual record and legal arguments. After a court order is obtained, we assist with post‑order filings and communications to effect the necessary transfers.
The first step focuses on gathering all pertinent documents and assessing the strength of the evidence linking assets to the trust. This includes the trust instrument, any pour‑over will, deeds, bank or brokerage statements, and beneficiary forms. We also identify potential interested persons and creditors who must receive notice. A careful assessment determines whether a straightforward petition is likely or whether additional investigation, declarations, or alternative filings are required to present a persuasive case to the court in Alameda County.
We conduct a detailed review of the trust and related estate planning documents to confirm the decedent’s intended disposition of assets. The review identifies relevant trust provisions, successor trustee authority, and any clauses that relate to pouring over assets from a will. We compare the trust instruments to public records and account documentation to trace title and ensure the petition includes evidence showing why the court should recognize trust ownership. This step builds the factual foundation for the petition and supporting declarations.
We compile a list of all persons and entities entitled to notice under probate rules, including heirs, beneficiaries, and potential creditors. Proper notice is essential to avoid procedural challenges and to allow interested parties to object if they have a legitimate basis. We prepare proof of service documents and ensure notices comply with Alameda County procedures. Early attention to notice requirements reduces the risk of disputes that can delay court review and the ultimate transfer of assets into the trust.
In this phase we draft the Heggstad petition and assemble exhibits including the trust, relevant deeds, account statements, and declarations. The petition frames the factual narrative and legal argument that the court should treat specific assets as trust property. We take care to request the specific form of relief banks or title companies will accept to effect transfers after the order. Filing with the probate court includes lodging the petition, paying applicable fees, and scheduling any required hearing dates.
Effective petitions present a clear chain of facts and documents connecting each disputed asset to the trust. We prepare exhibits and declarations that align facts chronologically, demonstrate intent, and show any contemporaneous transfer attempts. Exhibits may include deeds, beneficiary forms, correspondence, and declarations from trustees or witnesses. Crafting a coherent narrative helps the court understand why an order recognizing trust ownership is appropriate and minimizes the likelihood of additional evidentiary hearings.
After filing the petition we serve interested persons and publish notice if required. If objections arise, we respond with additional declarations, evidence, or negotiation to resolve disputes. Addressing objections promptly and professionally often leads to settlements or narrowed issues, reducing court time and expense. Where necessary, we prepare for contested hearings by organizing witness declarations and exhibits to present a focused case that supports recognition of trust ownership under applicable probate rules and local court standards.
Once the court issues an order recognizing the assets as trust property, we assist with the steps needed to translate that order into practical transfers. This includes obtaining certified copies of the order, preparing deed transfers, working with banks and brokers to retitle accounts, and filing applicable documents with county recorders. We also guide trustees on distribution procedures under the trust and help address any remaining creditor claims or administration tasks. Post‑order support closes the loop from legal relief to administrative resolution.
After a favorable court decision we obtain certified copies of the order and coordinate with county recorders and title companies to update real property records. For financial accounts, we provide institutions with the necessary certified documents and any affidavits they require to release funds or retitle holdings. Ensuring each institution’s particular requirements are met prevents further delays and helps trustees exercise authority with confidence. This final stage turns the court’s determination into actionable control over assets for trust administration.
With assets retitled and accounts accessible, trustees can proceed with final administration, creditor resolutions, and distributions as directed by the trust. We assist trustees in preparing accountings if required, notifying beneficiaries of distributions, and completing tax or reporting obligations tied to the transferred assets. Careful recordkeeping and adherence to trust terms protect trustees and provide beneficiaries with a clear explanation of outcomes. This stage concludes the legal and administrative steps necessary to effectuate the decedent’s estate plan.
A Heggstad petition is a probate court filing that asks the court to recognize that particular assets should be treated as trust property even though they remain titled outside of the trust at the decedent’s death. It is commonly used when a decedent intended to fund a revocable living trust or otherwise have certain assets administered under trust terms but, for various reasons, assets were never retitled before death. The petition presents the trust documents, relevant deeds or account statements, and declarations that demonstrate the decedent’s intent and the factual basis for the court to find trust ownership. The petition remedies title and access problems that impede trustees from managing or distributing assets. If the court grants the petition, it issues an order confirming that the specific property is trust property and authorizes the trustee to take necessary steps, such as retitling real estate or accessing bank accounts. This process helps avoid a full probate administration for those assets and gives financial institutions a judicial directive they can rely upon when transferring or releasing funds.
The timeline for resolving a Heggstad petition in Alameda County depends on the complexity of the matter, whether notice or service issues arise, and whether objections are filed. A straightforward petition with clear documentation and no contested responses can often proceed to hearing within a few months, depending on court scheduling. However, matters that involve real property, multiple interested persons, or contested issues may take longer as additional evidence, continuances, or settlement efforts can extend the timeline. Preparing a complete petition and serving notice correctly can shorten delays. Early coordination with involved institutions and careful attention to procedural requirements reduces the likelihood of continuances. If objections are filed, additional time will be needed to resolve disputes either through negotiation or court hearing, which can significantly lengthen the process compared to an uncontested matter.
The most persuasive evidence generally includes the trust instrument itself, a pour‑over will if available, deeds, account statements, and beneficiary designation forms that connect the asset to the trust. Declarations from trustees, witnesses, or professionals familiar with the decedent’s intentions provide context and reinforce documentary evidence. Chronological documentation showing efforts to retitle assets before death or contemporaneous communications about funding the trust can also be very helpful to the court when assessing intent. Clear, organized exhibits and concise declarations that explain the factual connection between the asset and the trust make judicial review more efficient. Courts favor presentations that show a direct link between the disputed property and the trust terms, as well as evidence demonstrating that the decedent intended trust ownership. Anticipating and addressing likely institutional requirements further strengthens the petition’s practical effectiveness after a court order is issued.
A Heggstad petition can avoid probate for assets that the court recognizes as trust property because those assets are administered under trust terms rather than through a probate estate. However, not all assets fall under the petition’s scope, and some matters such as creditor claims or unrelated assets may still require probate proceedings. The petition focuses on particular items and seeks a judicial declaration that they belong to the trust, which can reduce the amount of property that must go through probate. When multiple assets are involved, a combination of filings may be needed to fully resolve estate administration. It is important to identify which assets are properly the subject of a Heggstad petition and which may require alternative probate filings. Proper assessment at the outset guides clients toward the most efficient route to resolve title questions and minimize probate involvement where appropriate.
When filing a Heggstad petition, the petitioner must provide notice to interested persons as required by probate rules, which commonly include heirs, beneficiaries named in the trust or will, and any creditors with known claims. The exact list of interested parties depends on the case facts and local rules, but failure to provide proper notice can lead to procedural challenges or delay. Preparing a complete list of potential interested parties and serving notice according to Alameda County procedures helps ensure the petition proceeds without unexpected objections based on notice defects. Proof of service and documentation of notice efforts accompany the petition to demonstrate compliance with statutory requirements. In some cases, published notice or additional steps may be needed if potential creditors or unknown heirs are involved. Early attention to these notice obligations reduces the risk of later challenges that could reopen or complicate the court’s determination about trust ownership.
Yes, beneficiaries, heirs, or other interested persons can contest a Heggstad petition if they believe the assets should not be treated as trust property or if they dispute the factual or legal basis for the petition. Contests can raise issues such as contested interpretations of documents, claims that the trust was not validly executed, or questions about the decedent’s intent. When objections are filed, the court may schedule additional hearings, require further evidence, or encourage settlement discussions to narrow disputed issues. Addressing potential objections proactively by assembling thorough documentation and clear declarations often reduces the risk of contested hearings. Early communication with interested parties may also resolve misunderstandings and lead to agreed orders that accomplish the transfer without prolonged litigation. When contested matters proceed, careful preparation of evidence and focused legal arguments help present the petitioner’s position effectively to the court.
After the court grants a Heggstad petition, the order typically provides the legal basis for trustees to retitle property, access accounts, or otherwise exercise authority over the assets as trust property. The petitioner obtains certified copies of the order and presents them to banks, brokers, and the county recorder to effect transfers and update titles. The court order serves as formal recognition of ownership for the specific assets addressed, enabling trustees to carry out distribution and management duties consistent with the trust instrument. Post‑order steps often include preparing deeds, completing institutional transfer paperwork, and ensuring that beneficiary distributions or trust administration tasks proceed according to the trust’s terms. We assist trustees with these practical measures to ensure that the court’s decision results in the intended administrative changes, helping convert legal relief into tangible control and distribution of assets.
Costs for filing a Heggstad petition vary based on the complexity of the case, the number of assets involved, whether contested issues arise, and the amount of document preparation and court appearances needed. Fees include court filing costs, potential publication fees, and legal fees for preparing the petition, exhibits, and declarations. Simple, uncontested petitions with clear documentation typically require fewer hours and thus lower fees, while disputed matters or cases with significant title complications increase time and cost. Providing a clear scope and gathering documentation early helps estimate likely costs. In many instances, efficient preparation and cooperation among interested parties reduce hours required and overall expense. We discuss fees upfront and provide guidance on likely cost ranges based on the specific circumstances to help families plan and avoid unexpected charges as the matter proceeds through the probate process.
Banks and title companies generally accept a court order as authoritative when it clearly directs transfer or retitling of specific property to a trustee or trust, provided the order meets the institution’s procedural requirements. Institutions often request certified copies of the court order and may require additional affidavits, signature verifications, or corporate resolutions before acting. Clear, properly worded orders that address the institution’s concerns usually facilitate cooperation and prompt transfers, but some institutions have unique internal policies that require follow‑up documentation. Anticipating institutional requirements and requesting the appropriate language in the petition and proposed order helps ensure practical effectiveness after court action. Coordinating with institutions early and understanding their forms can prevent delays after the order is issued. When unusual institutional obstacles arise, we work to resolve them either through additional documentation or further court direction if necessary to effectuate the transfers.
To begin the Heggstad petition process in San Lorenzo, start by collecting the trust document, any pour‑over will, deeds, account statements, beneficiary designation forms, and any other records that connect the assets to the trust. Make a list of heirs, beneficiaries, and potential creditors who may need notice. Early organization of these materials accelerates assessment and helps identify whether the matter can proceed as a focused petition or if broader probate filings are required. Contacting a probate attorney to review the documents and prepare the petition ensures procedural requirements are met and that the petition is framed effectively for the court. An attorney can assist with notice, prepare declarations, file the petition with the Alameda County probate court, and coordinate post‑order steps with institutions and recorders to secure transfers and distributions under the trust.
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