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they returned to the United States.3 They primarily wished to
use their savings (i) to ensure that the missionary activities of
P.I. Ministries in New Guinea continued and (ii) to provide for
the education of their grandchildren.
Petitioners made an extended trip to California in 1995.
During that visit, an acquaintance suggested to petitioners that
they consider establishing trusts. Petitioners learned that
National Trust Services (NTS) conducted seminars on investments
and the use of “complex” trusts. They paid $9,000 or $10,000 to
attend an NTS seminar in 1995.
In November 1995, petitioners created the OMK trusts using
forms provided by NTS. Mr. Kooyers was the grantor/creator of
the OMK Family Trust. As part of the OMK Family Trust’s “Complex
Trust System”, the OMK Family Trust created other trusts,
including the OMK Company Trust. Petitioners were trustees of
the OMK trusts and made all decisions concerning the use of trust
assets at all times relevant to these cases.4 The term of the
trusts was 25 years. As trustees, however, petitioners had
3Since petitioners’ permanent return to the U.S., they have
lived in a mobile home in a mobile home park and have purchased
used cars; e.g., in 1998, they sold a 1987 Buick and purchased a
used 1993 Buick.
4Mrs. Kooyers and National Trust Services (NTS) were named
trustees of the OMK Family Trust in the declaration of trust,
dated Nov. 16, 1995. Roy Fritts (Fritts) signed on behalf of
NTS. Mr. Kooyers was named as a trustee on Nov. 17, 1995.
Thereafter, neither Fritts nor any other representative of NTS
participated in any meetings or decisions of the trustees.
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