When preparing a Certificate of Transfer (Form 12.1), what is the generally accepted way to refer to an inter vivos trust that is the distributee of a parcel of a decedent's real property?

When preparing the Certificate of Transfer (Form 12.1) to reflect a distribution of a parcel of decedent's real property to an inter vivos trust, the name of the current trustee should be named along with the name of the trust and the date the trust was created, e.g. , "John Doe, Trustee U/A Trust of James Doe dated 01/01/2001." This way of designating the inter vivos trust in the Certificate of Transfer is consistent with the requirements of the Memorandum of Trust that must be recorded concerning the inter vivos trust pursuant to R.C. 5301. 25.5. more.

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