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The revocable living trust account was closed on the date of his death. The irrevocable trust account was opened as soon as I provided the irrevocable Trust EIN. The equities  were stepped up and there was a long term capital gain when I sold all the equities in the Trust. Since my dad didn't want the beneficiaries to have any tax liability, can I pay the IrrevicableTrust tax liability with my personal check? Will I get a 1099 for the Irrevocable Trust? I know I will get one for the revocable living tryst.