What is a Totten’s Trust (or Poor Man’s Trust)?

A Totten’s Trust (also called a “poor man’s trust”) is essentially the same thing as a Pay on Death (“POD”) bank account.  (The name “Totten’s Trust” is taken from a 1904 New York case involving a person with this name.)  Using a POD account, a person was able to place proceeds into an account, and,

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