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Henderson "B" Trust Ready for "A" Trust? Click Here.

The Henderson "B" Trust is a secondary trust created by your SPAT trust with the same trustees, and the same executive directory and executive secretary, but with you (or you and your spouse) as the beneficiary(ies). The principal purpose of such trusts is the avoidance of the capital gains tax. According to 26 USC sec 643, capital gains taxes are not due if the gain is from a capital asset sale other than the normal course of business and it is not distributed to beneficiaries in the same year as the gain occurs. After this first year, the greater of $5,000, or 5 percent of the aggregate value can be distributed annually, tax free.

More detailed information on the "5 by 5" rules that govern the Henderson "B" Trust are immediately available to members for a one-time fee of $49.95. Click here for more information.

As with the Henderson "A" Trust, we strongly encourage you to further establish your trust as domiciling in Nevada by having a Nevada-based checking account and a Nevada address or Nevada mail forwarding address. Note: mail forwarding addresses are typically specific to one trust, so if you already have a mail forwarding address for your "A" trust, you may need a separate mail forwarding address for your "B" trust-- check with your mail forwarding service. Likewise, you will also need a new and separate checking account for your "B" trust.

To have the strongest trust, we recommend proper and careful operation of your trust's business, using a Nevada bank for your trust's activities, and maintaining a Nevada address, either by residence or mail forwarding.

Henderson "B" Trust, your address - $550

  • Comprehensive 34 page Trust document
  • EIN Worksheet
  • Bank Application Worksheet
  • Trust and Worksheets e-mailed to you
Note: please call our office at 641-799-7786
to order and pay for a trust.