minimum duration of a trust

What is the name of your state? NC

Is there a minimum length of time that a trust must exist before it can be dissolved and the assets distributed, without adverse tax implications? For example, I create a trust for my brother with an initial value of $250,000. The trust is be dissolved in 12 months, meanwhile giving him time to get used to the idea of the money and seek financial advice. Would any gift tax penalties apply?

Whose money is it? Was the 250k inherited or is it yours?

You would need to consult with a CPA or a tax accountant about this, or post your question at the www.irs.gov website or phone your question in or you can even e-mail them a question and get a response.