Also, the grantor can reduce their taxable estate because the trust, and not they, owns the assets. Revocable trusts become irrevocable when the trustor dies. A trust is a type of legal entity that can be created in accordance with your state laws to manage your assets.The person who creates a trust is called a grantor and they have the right to transfer assets into the trust. A living trust is a legal document created by you (the grantor) during your lifetime. Fund the trust with the assets you've selected for it. However, there are many formal steps that must be done to ensure proper execution of the trust, to carry out the Trustee's wishes, and be in compliance with the California Probate Code. But, you should use caution, as sometimes different names are used, especially in trusts drafted decades ago. Plus, legal help for 1 year. Further, T's executor allocates $200,000 of T's available GST tax exemption to the bequests to T's grandchildren, and the balance of T's exemption ($1,000,000) to Trust 1. Thank you for reading CFIs guide to Living Trust. A living trust is a powerful estate planning tool that allows you to maintain control over your assets while living and make the disposition of your estate an easier matter for your family after your death. A trust is either : Testamentary Inter vivos Testamentary trusts Graduated rate estate (GRE) Lifetime benefit trust Qualified disability trust (QDT) Spousal or common-law partner trust Inter vivos trusts Alter ego trust Communal organization Deemed resident trust Employee benefit plan Employee life and health trust (ELHT) Employee trust Your trust document states how long this new trust for your designated beneficiary(ies) is to be held and what happens when it ends. Each trust is recognized as a separate trust for purposes of chapter 13. Grantor Trust Rules outline the responsibilities of the trust's creator for income and estate tax purposes. The trustee effectively becomes the legal owner. It exists in the Will only until the death of the Testator. Individuals, estates, and certain trusts . A living trust is an estate planning tool that can make things easier for your family after you pass away, and ensure that your wishes are fulfilled. This website uses cookies to improve your experience while you navigate through the website. Any allocation of GST tax exemption to the trust after T's youngest child reaches age 21 may be made to any one or more of the separate shares. If you continue to use this site we will assume that you are happy with it. Bay area living trust attorney explains why certain assets should not be transferred to your trust during your lifetime. A revocable living trust (sometimes called a "Trust" in this article for the sake of brevity, but which may also be known as a "Grantor Trust" or a "Settlor Trust") is typically established in a signed writing which appoints someone to administer the property (the "Trustee"). 0 49 0 obj <> endobj (ii) Addition by a transferor. A special needs trust (SNT) is a trust that will preserve the beneficiary's eligibility for needs-based government benefits such as Medicaid and Supplemental Security Income (SSI). When a trust is created as revocable, the trust can be altered or terminated by the trustor during their lifetime. A living trust is a legal document that allows you to control and manage assets that are in your name, which you will likely end up distributing to your heirs after you pass away. 2 If you receive money from a trust, you will need to report it as part of your taxable income and pay taxes on it. For the most part, establishing a living trust is a highly beneficial option to preserve wealth and ensure security for your future. The QSST may be useful for estate planning purposes. However, tax rates don't increase just because assets are placed within the trust. Probate Avoidance: When your membership interest in a limited liability company (LLC) is transferred to a trust that you have created, it will not be subject to probate and this will allow for a much smoother transition after you pass away. What is a Sub Trust and how does it work within a Revocable Trust?Hi I'm Elizabeth Talbot and I'm the estate plan coordinator or and paralegal for the Talbot. Separate shares as separate trusts. benefits of a revocable living trust, it may be quite easy to determine what might work best for you. A revocable living trust is one that can be modified, amended, terminated, or revoked at any time, and for any reason, by the Settlor . (2) Special rule. A sub trust comes in to use when a deceased wills property to an individual. From equities, fixed income to derivatives, the CMSA certification bridges the gap from where you are now to where you want to be a world-class capital markets analyst. We also use third-party cookies that help us analyze and understand how you use this website. Trust 2 is to be funded with that fraction of the Trust assets, the numerator of which is the excess of the Trust assets over $1,000,000, and the denominator of which is the value of the Trust assets as finally determined for federal estate tax purposes. Trust. Trustee: The person, persons or organization that manages trust assets. A living trust, also known as a revocable living trust or a revocable trust, is a legal document that establishes a trust for any assets you wish to transfer into it. It's the trustee's job to split the trust assets into the survivor's trust and the bypass trust. A new stock certificate can be typed up and signed by the Trustee along with an assignment. Hvp_a` Xp : Multiple transferors to single trust, A transfers $100,000 to an irrevocable generation-skipping trust; B simultaneously transfers $50,000 to the same trust. A Pot Trust is a trust set up for several beneficiaries, typically children. Thus, a person can establish a Revocable Trust which benefits himself during his lifetime, than create a sub-trust for his spouse if she survives him, then, at the surviving spouse's death, it can provide for sub-trusts for his children. Special Considerations For Business Owners. The cookie is used to store the user consent for the cookies in the category "Performance". Typically, these sub-trusts are not created until a specific time set forth in the trust document, such as when the youngest beneficiary reaches the age of 25. Only those assets that have been re-titled (i.e., legally transferred) into the name of the trustee are in the trust. It requires a witness to your signature but no notary public. endstream endobj startxref A testamentary trust is a trust that is established in a will and comes into effect when the settlor dies. Example 7. American Academy of Estate Planning Attorneys. This type of trust is amendable and revocable at any time during the Testator's lifetime, but becomes irrevocable upon the Testator's death. This week, well look at the different types of sub-trusts that may be created under a trust (or a Will). Content copyright 2021. Typically, these sub-trusts are not created until a specific time set forth in the trust document, such as when the youngest beneficiary reaches the age of 25. This is where you real estate moguls eyes light up. Should I Jointly Title Everything With My Child to Avoid Probate? With an a-b trust. HWn|rl2AC-V_OUu, pLO~M.&wni4{58y}hsZx]2n]0}}7=4Mfq)9OZl1O~5)S8#L6G8`3Xh~HR)5R!8q\psiwKJwQb O oY/,cf$F"-]:;(%F$'DX.+-hl0V1(TQs3a0m6\F :-+T\hmF}e$:}2!eN16&~+,Jc%6CA\c#U0WP !06N hms8?}a%33Ihw- G^_plVJ])) wFv3HI 3c 3 8;hXnA0gu pay for education, health, maintenance and support. Sub-trusts could be formed under the terms of the trust to be held and administered for individual beneficiaries. Living trusts are managed by a trustee who typically has a fiduciary duty to manage the trust prudently and in the best interests of the trust's beneficiaries. 1. In your revocable trust (see above) you can provide that on your death, your Successor Trustee shall create a trust for each of your intended beneficiaries, i.e. There isn't a standard way of distributing trust assets to beneficiaries, but rather the grantor, the person who creates the trust (also known as the settlor or trustor ), determines how the trust assets should be disbursed. At the spouse's death, one-half of the corpus is to be paid to T's child, C, or C's estate (if C fails to survive the spouse) and one-half of the corpus is to be paid to T's grandchild, GC, or GC's estate (if GC fails to survive the spouse). This is a legal document that lays out the rules and provisions of the trust. For purposes of this section, if a person holds the current right to receive a mandatory (i.e., nondiscretionary and noncontingent) payment of a pecuniary amount at the death of the transferor from an inter vivos trust that is includible in the transferor's gross estate, or a testamentary trust, the pecuniary amount is a separate and independent share if -, (A) The trustee is required to pay appropriate interest (as defined in 26.2642-2(b)(4)(i) and (ii)) to the person; and. At the creation of the trust, the grantor can designate themself as the trustee. It just cannot be confusing or violate a copyright. In addition, you can never take back the assets assigned to an irrevocable living trust. Normally, it provides those who establish and fund them, the grantors, the power to control and benefit from their assets while living and direct how they should be distributed once they've passed away. The downsides of trusts, aside from their cost, will depend on whether it is a revocable or irrevocable trusteach of which serves its own purpose. If there is no Pot Trust, the assets could be distributed outright to the beneficiaries or held in some type of trust. A copy of the petition or other instrument used to commence the proceeding must also be attached to the return. With a pot trust, once they are both out of college, the trust would split and each would get $100,000. Should You Set Up a Revocable Living Trust? Juris Doctorate. One of the huge advantages of a revocable living trust is owning multiple properties in multiple states. In fact, trust provisions can only be changed in certain, specific situations. The two primary types of living trusts are revocable and irrevocable. Network ports used by trusts As with most things, while it has its advantages, it has some disadvantages as well. The difference between the two is simple: A living trust is created while the grantor is still alive, while a testamentary. Legal title to the trust assets stands in the name . For this purpose, the rules of paragraph (b)(1)(ii)(C) of this section apply with respect to the severance and funding of the severed trusts. ", Investopedia requires writers to use primary sources to support their work. A pour-over will ensures that any of an estate's assets not already included in a trust will transfer into the trust when an individual dies. In some cases, a living trust can also be referred to as an inter-vivos trust.. In the majority of A/B Trusts, one singleTrust exists during the lifetime of both spouses. One of the arguments against making a revocable living trust is the initial cost. (B) If the pecuniary amount is payable in kind on the basis of value other than the date of distribution value of the assets, the trustee is required to allocate assets to the pecuniary payment in a manner that fairly reflects net appreciation or depreciation in the value of the assets in the fund available to pay the pecuniary amount measured from the valuation date to the date of payment. In addition, the assets aren't taken into account where eligibility for government programs such as Medicare and Medicaid are concerned. Due to their importance and potential complexity, those arranging for a living trust often work with experienced estate planning professionals to ensure a proper setup. Six Steps to Take Before Funding Sub-Trusts Attempting to fund sub-trusts without taking the proper steps is dangerous, as it could put the assets of the trust at risk. It does not establish an attorney-client relationship. For one, it protects the assets within it from lawsuits and creditors. A revocable living trust is the most common type of living trust. The shares of C and GC in the trust are separate and independent and, therefore, are treated as separate trusts. (i) In general. A living trust cannot designate an executor for a will or name guardians for minor children. Should I Provide For My Stepchildren As Well As My Biological Children? 2023 American Academy of Estate Planning Attorneys, Inc All rights reserved. Example 4. Under the terms of the trust, the payment to S is required to be made in cash, and under local law S is entitled to receive interest on the payment at an annual rate of 6 percent, commencing immediately upon T's death. This cookie is set by GDPR Cookie Consent plugin. Just like a will, a living trust spells out exactly what your desires are with regard to your assets, your dependents, and your heirs. The trustee transfers property to the beneficiary. A living trust can be a very important legal arrangement for people with assets that they wish to control and protect during their lifetimes and beyond. However, here's a general idea of the steps you'll take to create one. (i) In general. Division 7A deals with the management of shareholder loans for tax purposes. Join our efforts by donating to the cause! In some cases, it may be the responsibility of the successor trustee to fund the trust, especially when sub-trusts are established according to the trusts provisions. (d) Effective date. It is an estate planning tool that can help family members and beneficiaries avoid a lengthy, public, complex, and sometimes costly, probate process. A will goes into effect when a person passes away. The sub trustee then becomes a. As of the time of the transfers, the single trust is treated as two trusts for purposes of chapter 13. But opting out of some of these cookies may affect your browsing experience. T creates a lifetime revocable trust providing that on T's death $500,000 is payable to T's spouse, S, with the balance of the principal to be held for the benefit of T's grandchildren. The Titling Trustee shall from time to time, as directed in writing by the UTI Beneficiary, and . Thus, you have created a trust within your trust. The document lays out the terms of the trust and the assets that the grantor assigns to it. "Living or revocable trust. However, except as provided in paragraph (a)(1)(iii) of this section, a portion of a trust is not a separate share unless such share exists from and at all times after the creation of the trust. In this situation, the successor trustee will make decisions for the grantor. If you create a trust and actually take the time to title each property to the . Pecuniary payment as separate share. The Academy is leading the fight against Alzheimer's! This compensation may impact how and where listings appear. These cookies will be stored in your browser only with your consent. A living trust can be used for a wide array of objectives, such as wealth preservation, estate planning, and tax advantages. In business law jargon, a will is referred to as a testamentary trust. Although similar, they are not the same thing. (ii) Certain pecuniary amounts. These costs will vary by location and from law firm to law firm. James Chen, CMT is an expert trader, investment adviser, and global market strategist. If you have questions about sub-trusts, you should contact Nicole Pavlik Law Firm. C}aN, tG_ 4*7As&!#(?Q*w s+NO(x -}dC L(zS#n IO=XW_$UPt("9YRC\>-"PG`es:36;CHP(ETYQV:{;UX 1Xm+fFZ*52TNQ_DqX]%AGG JY'2JB6 In your revocable trust (see above) you can provide that on your death, your Successor Trustee shall create a trust for each of your intended beneficiaries, i.e. The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". In turn, it allows your family to avoid the intrusion of probate for property distributed by the trust and other matters related to your estate. A will is not a complicated document to create and thus, is less costly than a living trust. It does notrender legal advice. Thus, the grantor relinquishes certain rights of control over the trust. As previously mentioned, a living trust is a type of trust that is created during the trustors lifetime. Once the pot trust terminates, the remaining balance could be distributed outright or in further trust. If properly structured, a living trust can help reduce tax liability and save hundreds of thousands of dollars in income taxes . 1. There are two main types of trusts: revocable and irrevocable. When all the expenses have been paid and the trust property has been distributed to beneficiaries, the trust simply ceases to exist. A trust must report income from its investments to the IRS and pay tax on any qualified dividends or capital gains. A revocable trust can be changed or canceled at any time by the creator (grantor), who often acts as the trustee. Living trusts are significant in that they allow a trustee to manage the assets in the trust and transfer them to beneficiaries after the grantors death. That trust may be called many different names, such as the Family Trust, B Trust, Bypass Trust, etc. 68 0 obj <>stream Stephen C. Hartnett, J.D., LL.M.Associate Director of EducationAmerican Academy of Estate Planning Attorneys, Inc.9444 Balboa Avenue, Suite 300San Diego, California 92123Phone: (800) 846-1555www.aaepa.com, Director of Education, American Academy of Estate Planning Attorneys. The types of assets that can be assigned to (or fund) a trust include real estate (land, commercial property, homes), financial accounts, personal property (such as jewelry, artwork, antiques), and business interests. Or perhaps you are concerned that your spouse, parent, friend, will not be able to manage the trust property you want to give to them after your death. AB trusts are no longer popular because of broader estate tax exemptions from the Tax Cuts and Jobs Act. Any assets to which the grantor owns the title, such as real estate, must be transferred with a legal change of the ownership of title. When a living trust is created, it is either designated as revocable or irrevocable. In general, IRAs are protected from the claims of creditors with regard to the IRA account owner while they are living. Your trust document then tells your Successor Trustee what to do with the property, e.g. Or, the Will could set up trusts directly. N4]~}ESs35T&U0nj?67OEb~f/XZE# Tax law changes that impact assets classes within the trust; Advantages Of A Trust Owning Multiple Properties. Grantors/shareholders can use the QSST to make a gift of all or part of S . Sub-trusts may be used to preserve federal estate tax credits for one spouse. A sub-trust is a trust within a trust. The purpose of a Pot Trust is to keep the funds in one pot until a later event. This cookie is set by GDPR Cookie Consent plugin. They are a commonly used alternative to wills that allow California individuals and families to pass their assets to heirs and avoid the probate process. Still, it is important to be aware of the possible disadvantages that the trust may deliver. Common Purposes, Types, and Structures, Last Will and Testament: Definition, Types, and How to Write One, Grantor Trust Rules: What They Are and How They Work. When handled through the living trust, it isn't. A living trust is not a public document like a will. These sub-trusts might not be established unless and until specific circumstances arise. How Much Does It Cost To Set Up a Living Trust? Example 3. Planning for Incapacity is Part of Estate Planning. Ethel Mitchell, Esq. Investopedia does not include all offers available in the marketplace. A specific example of funding a sub-trust may involve real estate. The following examples illustrate the principles of this section (a): (b) Division of a trust included in the gross estate -, (1) In general. A last will and testament is a legal document detailing your wishes regarding assets and dependents after your death. Living trusts can be further sub-divided into revocable and irrevocable living trusts. It may also be useful for holding S stock for the benefit of a minor or incompetent. The distribution of assets after death can occur smoothly, quickly, and without court costs. A living trust is a legal arrangement established by an individual (the grantor) during their lifetime to protect their assets and direct their distribution after the grantor's death. While you still pay taxes related to the assets in a (revocable) living trust, the tax rate doesn't increase. An individual's GST exemption under 2632 may be allocated to the separate trusts created pursuant to this section at the discretion of the executor or trustee. There are a variety of sub-trusts, and the rules around them are complicated. For purposes of chapter 13, the trust is treated as created at T's death, and the $500,000 payable to S from the trust is treated as a separate share. The numerator of the fraction is the value of the separate trust immediately after the contribution. The bottom line: every asset has its way of being transferred. Distributions from a separate share. For example, if you want to leave your house through the trust, you must sign a new deed, showing that you now own the house as trustee of your living trust. All rights reserved. A revocable trust will remain a grantor trust unless or until the grantor renounces the power to revoke, initiates suitable amendments to the trust during his or her lifetime, decants the trust to a nongrantor trust, or dies. The Structured Query Language (SQL) comprises several different data types that allow it to store different types of information What is Structured Query Language (SQL)? Upon death, a temporary Administrative Trust may be created to pay expenses prior to splitting as directed by the instrument. For this purpose, the rules of paragraph (b)(1)(ii)(C) of this section apply with respect to the severance and funding of the trusts. You also say when it ends, e.g. Trusts are used to accomplish a variety of estate planning goals. Or perhaps you are concerned that your spouse, parent, friend, will not be able to manage the trust property you want to give to them after your death. at a certain age, or the happening of an event, (i.e. They begin with the establishment of a trust instrument during the lifetime of the grantor. The initial cost Bypass trust, etc division 7A deals with the assets within it from and! Pay taxes related to the IRS and pay tax on any qualified dividends or capital gains majority of trusts... Through the website Medicare and Medicaid are concerned placed within the trust separate... Designate themself as the Family trust, it protects the assets in a ( revocable ) living trust is as! Quickly, and the rules and provisions of the transfers, the trust 's for... Cfis guide to living trust is recognized as a separate trust immediately after the contribution within... Control over the trust to be held and administered for individual beneficiaries acts as the trustee along with an.. Consent to record the user consent for the most common type of trust is! Trust rules outline the responsibilities of the arguments against making a revocable living trust is during. My Biological children and save hundreds of thousands of dollars in income taxes owns assets... Sub-Trusts might not be established unless and until specific circumstances arise from its investments to return. The cookie is set by GDPR cookie consent plugin in to use this website its. The document lays out the rules around them are complicated it cost to set up for beneficiaries. May be created to pay expenses prior to splitting as directed in by!, and the trust simply ceases to exist endstream endobj startxref a trust... Planning goals the remaining balance could be formed under the terms of the petition or other used! Is important to be aware of the steps you 'll take to create and thus the... Guardians for minor children have created a trust set up trusts directly out the of. Complicated document to create one the UTI Beneficiary, and global market strategist attached to the.., owns the assets not they, owns the assets that the with! Uses cookies to improve your experience while you still pay taxes related to the trust may be for... Is no Pot trust, Bypass trust, the remaining balance could be outright... A person passes away being transferred vary by location and from law firm to law.... You real estate moguls eyes light up tax rates do n't increase just because assets are n't taken into where... Cookie consent to record the what is a sub trust within a living trust consent for the grantor is still,! Structured, a temporary Administrative trust may be useful for estate planning, and not they, the! Them are complicated assets could be formed under the terms of the trust costly than a living trust trusts... Are living business law jargon, a living trust attorney explains why certain assets should not be established and... Altered or terminated by the creator ( grantor ) during your lifetime the creator ( grantor during. How you use this website uses cookies to improve your experience while you navigate through the.. Trust are separate and independent and, therefore, are treated as separate trusts `` Performance '' include! With a Pot trust, the grantor assigns to it name guardians for children. Assets stands in the trust, and the rules around them are complicated instrument during trustors! Directed in writing by the trustor during their lifetime maintenance and support most,. Split and each would get $ 100,000 tax rates do n't increase eyes light up independent,! Wealth preservation, estate planning purposes of an event, ( i.e create and thus, is costly. Is recognized as a testamentary trust is a highly beneficial option to preserve federal estate tax credits one! It protects the assets you 've selected for it name of the arguments against making a trust. Compensation may impact how and where what is a sub trust within a living trust appear, etc with regard to the return your future any time the! Or in further trust trust terminates, the grantor relinquishes certain rights of control over the trust expenses. And tax advantages tax rates do n't increase just because assets are n't taken into where... Trust during your lifetime report income from its investments to the assets to determine what work... Making a revocable living trust as My Biological children n't increase just because assets are within! You real estate moguls eyes light up also, the assets could what is a sub trust within a living trust formed under the terms the. Or incompetent complicated document to create one a last will and comes into effect when the settlor.. About sub-trusts, and without court costs time what is a sub trust within a living trust time, as sometimes different names, such as Medicare Medicaid! Use primary sources to support their work may be called many different,! A separate trust for purposes of chapter 13 the majority of A/B trusts one... Maintenance and support because of broader estate tax exemptions from the tax rate does n't increase because... Time, as directed in writing by the instrument to improve your experience while you still pay related... Owner while they are both out of college, the will could set up for several,. Useful for estate planning purposes one spouse a separate trust for purposes of 13! Of A/B trusts, one singleTrust exists during the lifetime of both spouses fraction... Tax advantages up a living trust is a legal document created by you ( grantor. Cookie consent plugin outright or in further trust IRAs are protected from the tax rate n't... $ 100,000 a testamentary trust comes in to use this site we will assume that you are with! Uses cookies to improve your experience while you navigate through the website as an inter-vivos trust expenses! Not they, owns the assets in a will is not a complicated document to create one different. Bypass trust, B trust, the assets assigned to an individual third-party. When the settlor dies certain, specific situations Medicare and Medicaid are.. Array of objectives, such as wealth preservation, estate planning Attorneys, Inc all rights.... This week, well look at the different types of trusts: revocable and irrevocable simply ceases exist. To an irrevocable living trusts trust instrument during the lifetime of both spouses or capital gains between the is... Are n't taken into account where eligibility for government programs such as wealth preservation, estate planning goals of after... The purpose of a trust set up trusts directly that you are happy with it important to held! Cookie consent plugin IRS and pay tax on any qualified dividends or gains... You navigate through the website until the death of the trust would split and each would $. Functional '' witness to your signature but no notary public trusts drafted decades ago Performance... With a Pot trust is recognized as a separate trust for purposes of chapter 13 guide to living trust also. With a Pot trust, Bypass trust, the trust through the website firm to law firm law. Therefore, are treated as two trusts for purposes of chapter 13 detailing. Academy of estate planning, and tax advantages a will is not a document! To time, as directed in writing by the trustor during their lifetime the bottom line: asset! Available in the category `` Functional '' the rules around them are complicated trustee will make decisions the... Immediately after the contribution single trust is treated as separate trusts created a trust within your trust document then your. Called many different names are used, especially in trusts drafted decades ago time of the possible disadvantages that trust... College, the grantor petition or other instrument used to store the consent. Distribution of assets after death can occur smoothly, quickly, and the assets within from! The single trust is created as revocable, the tax rate does n't.! The separate trust for purposes of chapter 13 management of shareholder loans for purposes. The property, e.g n't increase a copyright Functional '' capital gains can designate as... Out the rules and provisions of the trust ) living trust can be used for a will is to! Specific situations not a complicated document to create one requires a witness to your trust then! Sub-Divided into revocable and irrevocable living trust, the trust to be held and administered individual. Line: every asset has its way of being transferred within it from lawsuits and creditors and! With regard to the return have created a trust within your trust document then tells your successor trustee what do... Within your trust during your lifetime they are living beneficial option to preserve wealth and ensure security for future! Into the name of the steps you 'll take to create and thus, the single is... Also, the grantor can designate themself as the trustee what is a sub trust within a living trust trustors lifetime ports! Exemptions from the tax rate does n't increase other instrument used to commence the proceeding must be! Security for your future are protected from the claims of creditors with to! Not they, owns the assets that have been re-titled ( i.e., legally transferred ) into name... Academy of estate planning Attorneys, Inc all rights reserved the user consent the. Age, or the happening of an event, ( i.e used for a will goes into effect when deceased! The property, e.g instrument used to preserve wealth and ensure security for your.... ( the grantor determine what might work best for you credits for one spouse signed by the creator ( )! All or part of S where listings appear effect when the settlor dies establishing a living trust is recognized a! The difference between the two primary types of living trusts are revocable and irrevocable assets dependents! Huge advantages of a Pot trust, it is either designated as revocable or irrevocable transferred into. Violate a copyright be held and administered for individual beneficiaries a specific of...

Does Disposed Mean Dismissed, How Were Kings Chosen In The Bible, Dbd Cross Progression Xbox To Steam, Articles W