Funding Testamentary Trusts formed under a will after death.
These might include a credit shelter trust, marital or QTIP trust, trusts for other heirs and more.
Some use charitable lead trusts to reduce estate tax.
Watch out for a pecuniary (fixed dollar) funding formula that could trigger income tax on funding with assets that have appreciated post death.
A common issue with current high exemptions is whether to fund a trust, like a credit shelter trust, mandated under an old will, if it will provide no estate tax benefit and might create an income tax by preventing a basis adjustment on the second death.
A kick out clause might cause a problem.
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