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As a clarification, the Trustee is the daughter of the deceased and per the Will, a significant beneficiary (50%). The 50% will be significantly more than the Trust tax liability. There are no estimated taxes paid. The taxes due will be paid when the initial/final Irrevocable Trust tax return is filed before April 15, 2023. I spoke to a CPA and an estate attorney. Both told me that the taxes due from the Trust can be paid from a personal checking account.