AB Trust

The joint use of a marital trust (also called an "A" trust) and a bypass trust (also called a "B" trust) to take advantage of the unlimited marital deduction and help reduce potential estate tax liability. At the death of one spouse, his or her will establishes a bypass trust with an amount equal to the current federal estate tax exemption. Any amount in excess of the current federal estate tax exemption goes into a marital trust for the benefit of the surviving spouse. This approach allows couples to take advantage of both spouses' estate tax exemption and helps to minimize the federal taxes for large estates.

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