M-MTax
Level 12

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Whether the sub-trusts needed to be created would be a matter of the terms of the main trust or any will.

 

Since you were named trustee under a valid instrument, you can check, “valid trust instruments and amendments". This is not really material in any event.

 

Both points are valid, though, as far as creating the sub-trusts are concerned; they increase expenses, time involved, and paperwork, but they do provide protection.