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What is the difference between a 2503(b) and 2503(c)? Which would be better to establish when a distribution of the entire trust is desired when

What is the difference between a 2503(b) and 2503(c)? Which would be better to establish when a distribution of the entire trust is desired when the beneficiary reaches 21 years of age? Would one of these be preferable to an UGMA or UTMA device? Why?

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