Gift Trusts for Minors Line by Line offers a practical, in-depth guide for those seeking to transfer assets to benefit minors. The book describes the tax and economic advantages of gift trusts for minors as well as the risks and limitations to consider before creating such trusts. Practitioners will appreciate the side-by-side comparison of the two most commonly used minors trusts: the 2503 (c) Minors Trust and the Crummey Trust, including full sample forms for each. This book goes beyond the basics for qualifying a minors trust for tax benefits; it offers customized, alternative provisions to address special circumstances, such as holding family business interests for minors and designating successor trustees. Whether the primary objective for creating a minors trust is to provide resources to children for use in meeting future expenses or to build wealth that can be transferred for multiple generations, Gift Trusts for Minors Line by Line should be a primer.