Funding Trusts: Ensuring Optimal Asset Transfers, Changing Ownership, Monitoring Asset Performance

Recording of a 90-minute CLE webinar with Q&A

Conducted on Tuesday, October 18, 2016

Recorded event now available

or call 1-800-926-7926
Program Materials

This CLE webinar will provide estate planners with a thorough and practical guide to funding trusts. The panel will discuss funding considerations for both revocable and irrevocable trusts, detailing funding considerations at formation, as well as review and evaluation of trust assets during operation. The webinar will address funding formulas for marital trusts in the era of spousal portability, and will also review funding issues for grantor trusts.


A critical component of establishing a trust of any type is funding the trust. Many planners look at this as "the last step" in setting up a trust, but a sound trust strategy involves not merely transferring title to assets, but making sure that the right assets are transferred, that the assets are properly titled and monitoring asset activity, transfers and substitutions, to ensure the trust remains effective.

There are several steps to funding a trust. Taking an inventory of assets can sometimes determine whether a particular trust should be revocable or irrevocable. Determining which assets to transfer, and how to transfer those assets—whether by change of title/ownership, assignment of rights, or purchasing assets in the trust's name—is the key technical aspect of trust funding, and one which many taxpayers neglect to complete.

In the case of irrevocable trusts, planners have the ability to modify the assets held by the trust if the trust document permits. Estate planners and advisers should monitor the type of assets held in a trust, the trust activities and the assets' financial performance, to ensure that the trust is properly funded to accomplish the estate's goals.

Listen as our experienced panel provides a practical guide to the funding issues of revocable and, irrevocable trusts including grantor, charitable, special needs and marital trusts.



  1. An overview of the types of trusts (revocable, irrevocable, grantor, GRAT, CRAT, GSTT/ dynasty, etc) and initial funding requirements
  2. Identifying and resolving issues with improperly funded trusts
  3. Identification and titling of assets
  4. Selling, adjusting and substituting trust assets
  5. Marital deduction formulas and delayed funding issues


The panel will discuss these and other key topics:

  • Identifying specific funding requirements for different types of trusts
  • Evaluating asset funding issues at trust formation
  • Means of accomplishing asset transfers
  • How to alter or reallocate assets held in an irrevocable trust
  • Marital trust funding and GRAT funding considerations


Royal, Priya
Priya P Royal, Esq. LL.M.

Managing Attorney
Royal Law Firm

Ms. Royal practices in the areas of tax, trusts & estates, and business law, representing clients in diverse areas...  |  Read More

Yahne Miorini
Yahne Miorini

Founder and Principal
Miorini Law

Ms. Miorini focuses her practice on domestic and international estate planning, probate, trust administration and...  |  Read More

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