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Deciding Whether to Use a Joint Trust or Separate Trusts for a Married Couple
by Jeramie J. Fortenberry, JD, LLM (Taxation) | Legal Education Faculty
Most estate planning attorneys represent married couples that do not have taxable estates. Many of these couples have a simple objective—to provide for the surviving spouse after the first spouse’s death and distribute the remainder of the estate to or for the benefit of the children on the second spouse’s death (the so-called sweetheart estate plan). There is debate...