Why a trust, why now
Trusts solve specific problems — probate avoidance, estate-tax planning, asset protection, generation-skipping transfers, charitable giving and structured wealth transfer to minors. They are not a generic recommendation; they're a tool for specific facts. AION's intake walks through your assets, your beneficiaries, your tax exposure and your state's relevant law before recommending a structure.
Trust structures we form
Revocable living trusts to avoid probate and provide for incapacity. Irrevocable life-insurance trusts (ILITs) to keep policy proceeds out of the estate. Spousal lifetime access trusts (SLATs) for high-net-worth couples managing federal estate-tax exposure. Charitable remainder and charitable lead trusts for tax-aware philanthropy. Dynasty trusts in jurisdictions with favorable rule-against-perpetuities treatment.
- Revocable living trusts (probate avoidance + incapacity planning)
- Irrevocable life insurance trusts (ILITs)
- Spousal lifetime access trusts (SLATs) and SLAT swap planning
- Dynasty trusts (Delaware, South Dakota, Nevada, Alaska situs analysis)
- Charitable remainder (CRT) and charitable lead (CLT) trusts
- Asset protection trusts (DAPTs) where state law supports them
- Generation-skipping transfer (GST) planning aligned to current exemption levels
Trustee services
Many of our clients name AION-affiliated trust companies or independent trustees through our network. We coordinate with the trustee, the beneficiaries and outside professionals to keep the trust running cleanly — distributions documented, fiduciary accounting maintained, and tax filings (Form 1041) prepared on schedule.
Documented administration
Trust administration is where most structures actually fail. Funding the trust correctly at formation (so it actually owns the assets). Maintaining proper fiduciary accounting separately from personal books. Filing Form 1041 every year. Tracking distributable net income (DNI) and the trustee's discretion. AION's trust administration discipline is built for the audit, the IRS exam and the family meeting where someone asks why.
Coordination with tax, formation and IP modules
Trusts touch every other module. Operating LLCs may be owned by trusts. IP may be assigned to a trust. Charitable lead trusts interact with annual tax returns. Family limited partnership interests held in trust trigger Form 709 reporting. Because AION runs your formation, tax and IP modules in one platform, the trust structure stays consistent across all of them.