Pour Over

Question 1

POUR-OVER GIFT TO INTER VIVOS TRUST

Answer 1

A pour-over provision is a provision in a will making a gift to an inter vivos trust. Most states have adopted the Uniform Testamentary Additions to Trusts Act, which permits a testator to make a gift to a trustee of an inter vivos trust notwithstanding the fact that the trust may be amended or revoked after execution of the will.