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A Declaration of Trust in estate planning is a legal document or oral statement that appoints a trustee to manage and oversee assets held in trust for specified beneficiaries. It outlines the trust's purpose, identifies its assets, and details who benefits from the trust, as well as the rights to amend or revoke it. The trustee, which can be an individual or a financial institution, has specified powers and responsibilities, including guidelines for distributing assets to beneficiaries. Often referred to as a nominee declaration, this document serves to clearly define the trust's structure and management, ensuring clarity and legality in its operation.
