Some one suggested that for married couple AB Living trust is not required after year 2011 instald use some other trust sounded lke LAFd Life avrerage

"Portability" rules that were enacted in the American Taxpayer Relief Act of 2012 allow a surviving spouse to use a deceased spouse's unused estate tax exclusion. An AB living trust would create a subtrust that would shelter the deceased spouse's estate tax exclusion.  This was important fifteen years ago when the estate tax exlusion amount was $600,000 and there was no portability rules.  However, now that the estate tax exclusion is $5.45M for 2016, and with portability that amount doubles to $10.9M, the payment of esate tax will not affect the vast majority of estates.