Chapter 11
CHARITABLE TRUSTS
Melissa May

§ 11.1 INTRODUCTION

§ 11.2 DEFINITIONS

§ 11.2-1 Charitable Trust Definitions under Oregon Law
§ 11.2-2 IRS Classification of Charitable Trusts

§ 11.3 ADMINISTERING A CHARITABLE TRUST

§ 11.3-1 Trustee Considerations
§ 11.3-2 Investments and Recordkeeping
§ 11.3-3 Oversight of Trust Administration
§ 11.3-4 Registration, Reporting, and Compliance Issues

§ 11.4 MODIFYING OR TERMINATING A CHARITABLE TRUST

§ 11.4-1 Nonjudicial Settlement Agreements for Charitable Trusts
§ 11.4-2 Judicial Modification or Termination of Charitable Trusts
§ 11.4-3 Trustee’s Termination of Charitable Trusts

Form 11-1 Notice of Proposed Action by Trustee (ORS 130.733)
Form 11-2 Trustee’s Annual Report to Permissible Distributees (ORS 130.710(3))

Chapter 12
SPECIAL-NEEDS TRUSTS
Julie Nimnicht

§ 12.1 INTRODUCTION

§ 12.1-1 Working with a Disabled Beneficiary
§ 12.1-2 Special-Needs Trusts

§ 12.2 PERSONAL NEEDS OF THE BENEFICIARY

§ 12.2-1 Unique Nature of Special-Needs Trusts
§ 12.2-2 Private Case Management

§ 12.3 PUBLIC BENEFIT PROGRAMS

§ 12.3-1 Generally
§ 12.3-2 Supplemental Security Income
§ 12.3-3 Medicaid
§ 12.3-4 Low-Income Housing Assistance: Section 8
§ 12.3-5 Practical Advice to Trustees
§ 12.3-6 Federal Law Applying to Trusts Funded with Assets of SSI and Medicaid Recipients

§ 12.4 RESOURCE MATERIALS

Chapter 13
PET TRUSTS
Emily Hogan

§ 13.1 INTRODUCTION

§ 13.2 OREGON’S PET TRUST STATUTE

§ 13.2-1 The Statute: ORS 130.185
§ 13.2-2 Permissible Beneficiaries
§ 13.2-3 Constructing Pet Trusts
§ 13.2-4 Enforcing the Trust
§ 13.2-5 The Trustee
§ 13.2-6 Use of Trust Property
§ 13.2-7 Power of the Court over Trust Property
§ 13.2-8 Time Limit
§ 13.2-9 Reporting Requirements

§ 13.3 DRAFTING CONSIDERATIONS FOR PET TRUSTS

§ 13.3-1 Trustee
§ 13.3-2 Caretaker
§ 13.3-3 Trust Enforcer
§ 13.3-4 Standard of Care the Pet Is to Receive
§ 13.3-5 Communications among Trustee, Caretaker, and Enforcer
§ 13.3-6 Notification
§ 13.3-7 Verification of Existence
§ 13.3-8 Funding

§ 13.4 ADMINISTRATION AND TERMINATION OF PET TRUSTS

§ 13.4-1 Administration
§ 13.4-2 Termination

§ 13.5 TAX ASPECTS OF PET TRUSTS

§ 13.6 OTHER ISSUES

§ 13.6-1 Choice of Law
§ 13.6-2 Pet in Probate
§ 13.6-3 Pet’s Immediate Need of Care

Form 13-1 Pet Trust Language for Living Trust