In this article, we discuss a concept called the “ExtraCrummeyTrustsm.” It is a variation of the Crummey trust, one of the most widely used vehicles in estate planniing named after the famous case Crummey v. Commissioner, 397 F.2d 82 (9th Cir. 1968), which the IRS embraced in Rev. Rul. 73-405, 1973-2 C.B. 321. Under a Crummey trust, poweer of withdrawal granted to beneficiaries permit contributiion to qualify for the gift tax annual exclusion under sectiio 2503(a) of the Internal Revenue Code...