Find answers to common questions about our membership, services, and processes.
Yes. Trusts are expressly recognized under U.S. law at both the federal and state levels. The primary legal frameworks include:
Estate-planning attorneys, courts, universities, hospitals, and major investors routinely use trust structures. Consult a licensed attorney for guidance on which trust type is appropriate for your situation.
The IRS and the courts draw a clear line between legitimate trusts and abusive trust arrangements. Key distinctions:
If you encounter a trust promoter claiming their documents eliminate your tax liability, that is a red flag. Semper Facilis is a document-preparation service. We always direct members to qualified CPAs and attorneys for tax and legal questions. Sources: IRS Pub. 4381; IRC §§ 641, 671–679; IRS Notice 97-24.
Trust law in the United States is grounded in a layered framework of common law, statutory codification, and federal tax law:
These authorities confirm that properly formed trusts are legal, taxable entities — not a means to evade obligations. Semper Facilis prepares documents consistent with this framework. Not legal advice. Always consult a licensed attorney.
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