It sounds like you are talking about an A/B trust set-up. The question of trust funding of the B, Bypass trust, or sometimes called Credit Shelter trust can be a tough one. If there are no funding options I have seen B trusts be funded by a promissory note to the A trust. In my opinion it's not the best option but I have seen it done.
Answered on Jun 30th, 2013 at 3:05 PM