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SETTLEMENT - Coggle Diagram

- - - - During lifetime settlor transfers/settles income/assets :
        
        to any of the relatives
        
        relatives unmarried at BOYA and
        
        not attained age 21 at BOYA
    - - deemed to be income of settlor
    - - married at BOYA
      - above 21 yrs old BOYA
  - - - revocation due to beneficiary's death
      - settlor not longer alive