JOHNSON, Presiding Judge.
On October 27, 1998, Alexander Pratt Adams signed an agreement creating an irrevocable trust, named the "A. Pratt Adams Irrevocable Trust — 1998," which identified Adams and his children as the beneficiaries. On the same date, Adams funded the irrevocable trust by assigning to it his interests in two other existing trusts. Under the assignment, Adams transferred half his remaining interest in the Mary T. Adams Trust and all of his...
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