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Add Your Own Comment!

3/13/2012 4:35:06 AM Fabiana
Really good question, Bill. We think it's too early to eantiilme two-trust arrangements yet, but mostly because the tax law is once again set to switch back in two years. Assuming Congress gets it together enough to come up with a solution that is at least semi-permanent, and that it includes the portability provision (probably good assumptions, but let's not count on them yet) it may be time to review the decision. So wait a year or so.In the meantime, existing credit shelter trusts can't just be eantiilmed. If one spouse has died and a credit shelter trust has already been created (or was supposed to be created because of the terms of the deceased spouse's will or trust), then the surviving spouse should talk to a lawyer with considerable estate planning and trust administration experience.QTIP trusts are another question altogether, as your post indicates. Best to talk with your estate planning attorney about that issue.While one apparent goal of Congress was to make planning easier, they have failed so far. Sorry to answer that you need more legal advice, but that is probably the case for the next two years. After that, we'll have to wait to see.
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