An electing trust is a qualified revocable trust that has elected to be included in the estate of the person who established the trust for federal estate tax purposes. This election allows the trust to be treated as part of the estate for tax purposes, which can have implications for estate tax liability and the filing of estate tax returns. The trust must meet certain requirements to be considered an electing trust, including being a trust that could have been included in the decedent's estate if the decedent had not made the election.