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Clifford trust

noun, Law.
a type of living trust set up for at least a 10-year period, during which the income goes to a beneficiary and after which the principal reverts to the grantor.
Origin of Clifford trust
after George B. Clifford, plaintiff in a suit against the Internal Revenue Service in 1940; regulations resulting from the suit defined the trust Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2018.
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