Yep - they still would have to pay - tax is calculated on the total value of the estate...

Like I said... check with a tax attorney, or an accountant or a tax planner - a Living trust DOESN'T save on taxes - only avaoids Probate (which can save a bundle on attorney fees)

And yes, they are trying to get rid of the 'death tax' - it's not gone yet... and they've raised the bar..

Canie