ions likely 2. Leon to execute Trust Agreement. PW Complete 3. Determine which assets will be decanted to the Heritage Trust (2006 Trust, 1997 non-GST exempt trust, etc.) and the timing. • If 1997 Trust assets, wait until 2009 GRAT terminates? Or assign receivable? Team Decanting to APO1 and A

eally be able to make annual exclusion gifts to the trust because she won't have any additional GST exemption leftli If there are provisions to hold non-GST exempt property in separate trusts (which I believe there are-no?), why not give Debra the option of being able to make annual exclusion gifts to t