Grantor Gives Up All Control And Power Over The Trust Or Trust Property - Grantor Must Outlive Transfer By Three Years To Avoid Trust Property Being Included In Gross Estate - Transfer To Trust Is A Completed Gift

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1. Grantor Gives Up All Control And Power Over The Trust Or Trust Property - Grantor Must Outlive Transfer By Three Years To Avoid Trust Property Being Included In Gross Estate - Transfer To Trust Is A Completed Gift