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Could A/B trust be a $800 mistake for SMALL estates?

  • Thread starter Thread starter nbeth
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nbeth

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California

My parent's living trust has a "A/B" provision: when one spouse dies, the trust is divided into the "A" or survivor trust, and the "B" or decedent trust. This helps reduce taxes for a couple whose joint estate is greater than a certain amount (specified by the IRS, I think).

My father died this year, leaving a lot less than the amount that makes the A/B trust a good idea. Now my Mom's living trust lawyer wants to charge $800 to somehow amend the trust to merge the A/B parts back into 1.

QUESTIONS:
1) CAN he do that (at any cost) when the B trust is irrevocable/unamendable?

2) If he can do it, couldn't it be done for less than $800?
(what all is involved?... is it just a case of 'we can amend the unamendable.. if you pay enough!')

3) How much would it cost Mom if the recommended change was not done at all? (an unneeded B trust probably has some administrative/IRS costs: but now much?)

3)Even if it is worth the cost now, WHY didn't he do it earlier? I.e. should he never have put in A/B provision in the first place; or should he have removed it as soon as (perhaps) laws changed that would make removing it AFTER a spouse's death so expensive? ( the trust was started in 1992, I think, and my father died just this year. The assets were never close to making A/B trusts worth while)

Thanks for any help you can give.
 


I, myself, would not go back to the same lawyer. If your parents had given him the amount of their net worth..Why would he have set up an A/B Trust in the first place. I'm glad your mother is considering a second opinion.
I dropped the A Trust, when I found out that the Trust income (after my death) would be subject to a 39.6% tax rate, if the income exceeded about $8500! Awful, isn't it?
Wanda
 

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