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of <h1>Broad Definition of 'Transfer' Includes Settlements, Trusts, Agreements; 'Revocable' Means Transferor Can Reclaim Income or Assets</h1> For purposes of the related provisions, 'transfer' is broadly defined to include any settlement, trust, covenant, agreement or arrangement. A transfer is treated as 'revocable' if it either provides for the direct or indirect re-transfer of all or part of the income or assets back to the transferor, or if it in any way grants the transferor a right to re-assume, directly or indirectly, power over all or part of the income or assets.
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