When you name Regions Morgan Keegan Trust as your trustee, you and your beneficiaries enjoy the knowledge and expertise of a breadth of specialists in such fields as:

• taxation
• investment research and management
• securities trading
• real estate
• mineral and special resource management
• family business

You owe it to yourself and your family to rely on Regions Morgan Keegan Trust's resources delivered locally.

Living Trust
A Living Trust is a valuable estate-planning tool that assures proper management of your assets during your lifetime and provides benefits to your loved ones after your death. We will be your partner in ensuring that your trust changes with your needs, while protecting your assets from probate and providing continuity of administration.
Unlike a will, a Living Trust is confidential, and provides the liquidity necessary to pay expenses at the time of your death. If you select Regions Morgan Keegan Trust as a trustee to oversee your affairs, we will ensure your wishes are followed.
Your Regions Morgan Keegan Trust relationship manager will:

• work with you and your attorney to craft a plan to meet your specific needs
• employ the resources required to manage your assets to their full potential
• provide relief from any burdensome financial responsibilities you wish to relinquish
• bring you our full capabilities and expertise in trust administration

Testamentary Trust
With a Testamentary Trust, you state your intentions and provide for the ongoing needs of your spouse and family, especially those too young or not capable to assume responsibility for their inheritance. Regions Morgan Keegan Trust is uniquely qualified to manage virtually any asset type and is a committed, responsible trustee.
A Testamentary Trust, also known as a Trust Under Will, can help protect your estate and provide for your loved ones by:

• reducing the estate tax burden at your death
  
• meeting major expenses, such as a child's marriage or a grandchild's education
• maintaining a legacy to a favored charity

Above all, you will provide financial security for those who are important to you by extending your intentions and financial protection well into the future.

Additional Trusts
A variety of trusts for you and your family's specific needs

Family Trust (Credit Shelter or Bypass "B" Trust)
A trust funded with the maximum allowable applicable credit amount for the benefit of the surviving spouse or other beneficiaries, free of estate tax.

Marital Trust (Spousal, or "A" Trust)
A trust created to allow one spouse to transfer unlimited amount of property for the benefit of his/her spouse without incurring gift or estate tax at the first death.

Qualified Terminable Interest Trust (QTIP)
A trust that is established to provide income for life to a person's spouse, free of estate tax at the first death, while retaining control of the eventual disposition of the trust assets. When the spouse dies, the assets in the trust pass to the beneficiaries designated by the creator of the trust.

Charitable Split Interest Trust
There are many different types and variations of charitable split interest trusts (including Charitable Remainder Trusts and Charitable Lead Trusts) that benefit two parties, a current beneficiary and future remaindermen (one of which is a qualified charity).

Special Needs Trust
A trust that provides for special services or treatment to trust beneficiaries without interfering with eligibility for government benefits.

Spendthrift Trust
A trust that provides a level of protection of the trust assets from certain creditors or trust beneficiaries.

Rabbi Trust
A trust that functions as a type of retirement plan or deferred compensation arrangement for an employee.

Generation Skipping Trust (GST)
Any trust that has beneficiaries belonging to two or more generations below the grantor. A GST Trust may be useful if the first and second generations face significant estate tax liabilities.

Irrevocable Life Insurance Trust (ILIT)
A trust that owns a life insurance policy and provides payment of insurance premiums and collects the death benefit payment upon the death of the insured. Assets (including the death benefit) are excluded from the decedent's taxable estate.

IRA Rollover Trust
A trust established for tax-free transfer of a distribution from a qualified retirement plan within a specific time frame.

Crummey Trust
A trust that allows beneficiaries a limited period of time to withdraw funds transferred into the trust. If funds are not withdrawn during this period, funds will remain in trust for future use.

Intentionally Defective Grantor Trust (IDGT)
A trust that is drafted to make the grantor responsible for payment of income taxes associated with the trust assets. The purpose is to both remove significant assets from the grantor's taxable estate and to continue to remove assets as the grantor uses his or her assets to pay income tax attributable to the trust.

We look forward to putting you in touch with an experienced Trust manager in your community. Please call us at 1-800-757-7424 so we can identify the right Trust manager to meet your needs.