Trust are more flexible than a politician.
Trusts accomplish a variety of estate planning purposes.
A trust is simply one person's promise to hold property for the benefit of another. The By-Pass Trustee can be the surviving spouse. The beneficiaries during the life of the surviving spouse can be the surviving spouse or the surviving spouse and the children. The surviving spouse can have a special power of appointment. Then, on the death of the surviving spouse the property goes to the children without taxation.