CSS: How do schools view irrevocable trusts where the parent is the beneficiary (not kid)?

I am a parent of a Junior in HS. For the most part we are looking for schools that offer good merit aid for a student with her STATS. She has understood this and doesn’t feel like she needs to apply to T20 schools since they don’t offer merit aid.

She is a super hard working, very high STATS kid who is pretty brilliant, in my opinion. Tons of volunteering, part of a pre-professional dance program (15 hrs per week), leadership, and a pretty cool passion project, and has a hook of being from a very underrepresented western state.

I know she can get a great education at many, many schools and prestige hasn’t been on our minds necessarily. Fit is the most important thing we are looking for. We have a lot of conversations about this and she gets it.

BUT, I keep hearing that most people don’t pay full price to go to the T20s and that they are super generous with their aid for even upper middle class families. So I go back and forth about whether we should encourage her to shoot for the stars just to see what happens. The schools that she might consider applying to in that case are Brown, Williams, Cornell, or Princeton.

We have an odd financial situation though, which I don’t really understand how the CSS schools will interpret.

I recently retired my small photography business so am currently unemployed and my partner makes about 120k. Between the 529 we have for our child, our retirement accounts, and modest brokerage accounts, our assets come to about 375k. My child has only about 2k of assets herself from earned income in a savings account. (We would not encourage her to apply to T20 that takes into account the value of our primary home.)

However, my parents have both passed on and I am the beneficiary of two irrevocable trusts from them. According to the trusts’ terms, I am only allowed a distribution up to 3% of the value of the trusts’ each year. I usually withdrawal that amount to help us supplement my husband’s income for general living expenses, like bills and mortgage payments, and such.

When filling out the NPCs for the schools mentioned above, they ask for my total assets which include trusts. When I enter the total value of these two trusts, we end up having to be “full pay.” I have been told that many colleges calculate something like 6% of parents’ assets to be used to pay for college. But the reality is that I don’t even have access to that % of these assets. Only 3% a year.

If I instead enter 3% of the value of the trusts as earned income into the NPCs, but leave out the full value of the trusts in the assets section, then the result is way more inline with what we are looking to pay for my child to go to college (closer to 65k).

Would I enter this information into the special circumstances section of the CSS? Would it even make a difference? I have documentation from the estate lawyers about the terms of the trusts that I could include.

Or do I just need to accept the fact that we would be considered full pay and not bother having her even consider those schools? We do not believe any undergrad education is worth 90k a year. We have found some perfectly good fit schools that would probably offer her great merit aid.

Thoughts?

@kelsmom may have insight.

We were almost the recipients of an irrevocable trust the year before DS started college. We contacted the colleges, and were told we would have had to declare our full value of this trust (which was a family cottage…which we could not sell…or gain any cash from) as an asset on the financial aid forms. This property was worth a lot of money and our share would have been more than twice what our incomes were at the time.

We declined to be part of the trust and this was one reason.

We didn’t qualify for need based financial aid anyway…but since this trust would have been passed on to our kids, and their kids, we didn’t want to lock anyone into a financial situation in the future.

I think you should contact the financial aid office at one of your colleges and ask about this situation. The offices we dealt with were very happy to help us.

Your situation is a little different than ours…so you will need to explain.

2 Likes

You have to report the full amount because the expectation is that you could borrow against the trust. Definitely call the schools to discuss how it would impact your aid. These schools should be fine with talking to you about the aid you might receive.

3 Likes

The advice I received was that the value of the trust must be entered.

In my case, the student in question is now in grad school, and I will receive the first (and total) distribution from the trust in 2 more years. I’ve had zero access to any of the assets, but the value was accounted for on our financial aid forms.

1 Like

We had to report the current total value of the trust. I think the assumption is that you will have access to the funds eventually.

Start a separate thread for help with adding colleges to her list.

The good news is there are many fine, affordable schools.

1 Like

Thanks! We already have a pretty good list going of schools that are a good fit with a chance of merit for her STATS. We’ll probably just stick with that list.

2 Likes

Interesting. In my situation, I am not coming into anything more down the road regarding these trusts. The 3%/yr is all that is and will be available to me until I die and it gets passed on to whomever I set as the next beneficiary.

Are you counting your retirement assets (401k, ira) I that 375k total? And can you opt out of a distribution, borrow against, sell your interest in the trust? Who is the trustee and have you had a lawyer look at the documents recently? Just trying to get the lay of the land….

We NEVER would have had a dime of monetary access to the irrevocable trust we refused. Not a penny.

We still were told we had to declare the full value of our share which would have been about $400,000

We didn’t go through the financial aid process, so I am by no means an expert on those forms. I have however worked on valuing illiquid assets for tax purposes. I would think that the same rules would apply to restricted assets that the IRS allows for financial aid purposes. A cursory look says illiquid assets must be reported at fair market value on financial aid forms. Present value of future cash flows, illiquidity discounts etcs would all be useful in determining a fair market value. It may be worth speaking to a valuation expert regarding the fair market value of the trust if it’s swinging your financial aid numbers that much.

3 Likes