pk
Level 15
Level 15

Deductions & credits

@seattlebum  also note that typically, a revocable trust is set by each spouse covering all the marital property and each naming the other spouse as successor  trustee.  Alongside this  there is also a will by each spouse  leaving every thing to the living spouse, a pour-over clause to transfer the final trust to the estate of the last  spouse and the distribution  regime when both spouses pass. Also  note that the trusts each become irrevocable  on the death of the trustor.  Thus when the mother dies, her  trust becomes irrevocable, transfers the assets  per the will to the  remaining spouse. The when he dies, the trust which now consists of the  first spouse  and the second spouse becomes irrevocable, pours into the estate and gets distributed  per the last will and testament of  second to die spouse. Thus I do not see the meaning of the question that tries to draw a distinction between  distribution caused by a revocable trust and and irrevocable trust   What am I missing here ?

I generally agree with the  comments/answers by @Anonymous_