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Trust & Fiduciary Digest

Trust & Fiduciary Digest is Frontier Capital Trust’s official knowledge journal—dedicated to advancing the lawful administration, private governance, and fiduciary excellence of non-statutory and contract-based trusts. We provide in-depth analysis, compliance strategies, legal commentary, and trustee education that exceed conventional standards. Whether you’re a trustee, advisor, or fiduciary steward, this digest delivers principled insights rooted in constitutional contract law, IRS compliance, and modern trust doctrine.

Private Irrevocable Non-Grantor Trusts: Legal Definition, IRS Treatment, and Strategic Advantages Over Statutory Trusts asset protection for entrepreneurs depreciable asset reinvestment trust family office tax planning investment trust structure non-grantor trust tax planning private trust vs statutory trust treas. reg. §1.263(a)-1 capitalization rules trust income retention strategies Aug 11, 2025

Introduction

A private trust—particularly a private irrevocable non-grantor trust—is a legal arrangement in which a grantor transfers property to a trustee, who holds and manages it for the benefit o...

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All Categories 643(a)(3) 643(b) accounting income amortization asset protection asset protection for entrepreneurs beneficiaries board resolutions capitalization common law trust ctfa fiduciary standard deductions depreciable asset reinvestment trust depreciation estate planning family office tax planning fiduciary accounting fiduciary best practices fiduciary governance investment trust structure irs compliance irs treatment long terms assets non-grantor non-grantor trust tax planning private irrevocable trust private trust law private trust vs statutory trust real estate reinvestment standing resolutions tax planning taxable income treas. reg. §1.263(a)-1 capitalization rules trust income retention strategies trust minutes trust recordkeeping trust reinvestment trustee responsibilities