New Citizenship creates a Inter Vivos trust.
" inter vivos " means; between the living.
http://en.wikipedia.org/wiki/Inter_vivos
D = decedant
FACTS
In Year 1, D, a United States citizen,
established and funded Trust. Trust is an
irrevocable inter vivos trust for the ben-
efit of D’s descendants. T is the trustee
of Trust, and D is prohibited from serving
as trustee under the terms of Trust. The
governing instrument provides that D has
the power, exercisable at any time, to ac-
quire any property held in Trust by substi-
tuting other property of equivalent value.
http://www.irs.gov/pub/irs-irbs/irb08-16.pdf
What other trust could have been created, show some artifiacts?