If the combined value of one’s estate (including life insurance, IRA benefits, etc.) exceeds $5,000,000; we recommend that the living trust divide your estate into two or more shares. Our most common recommendation is that the property be divided into a Credit Shelter Gift and a Marital Deduction Gift, both of which are in the form of trusts for several reasons.
BASIC ESTATE PLANNING DOCUMENTS
Division of Trust Estate at Death