A Marital Deduction Trust is set up to manage assets for a surviving spouse. All of the assets in the trust are under marital deduction and therefore avoid estate taxes after the death of the first spouse. It is generally used so that the trust will have an independent trustee who controls the trust and determines the beneficiaries after the death of the second spouse. This provides some control to the first spouse after their death if they desire for a portion of the trust to go to someone other than the children they have with the surviving spouse.

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