When clients undertake Estate Planning, they face the difficult decision of naming one or more individuals to serve in various fiduciary positions. If a client sets up an irrevocable trust during life, the client may prefer to serve as trustee instead of naming a third party. Serving as trustee gives comfort to the trustor that they maintain a level of control over the assets transferred to the irrevocable trust; however, depending upon the provisions of the trust, naming a trustor as trustee of an irrevocable trust could defeat the intended tax consequences. This article by my friend and colleague Tereina Stidd, an estate planning expert, is the second in a thtee-part series and explores what powers a trustor should avoid serving as a trustee of an irrevocable trust. Read on to learn more.