As used in this article, âterms of the trustâ means the written trust instrument of an irrevocable trust or those provisions of a written trust instrument in effect at the settlorâs death that describe or affect that portion of a trust that has become irrevocable at the death of the settlor. In addition, âterms of the trustâ includes, but is not limited to, signatures, amendments, disclaimers, and any directions or instructions to the trustee that affect the disposition of the trust. âTerms of the trustâ does not include documents which were intended to affect disposition only while the trust was revocable. If a trust has been completely restated, âterms of the trustâ does not include trust instruments or amendments which are superseded by the last restatement before the settlorâs death, but it does include amendments executed after the restatement. âTerms of the trustâ also includes any document irrevocably exercising a power of appointment over the trust or over any portion of the trust which has become irrevocable.
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