A trust to which assets are transferred on the first spouse^'s death to protect and provide for the surviving spouse, while using the exclusion available to the estate of the first spouse to die. This trust prevents doubling up assets in the estate of second spouse to die. With increases in the exclusion after the 2001 Tax Act you must address who the beneficiaries should be (spouse alone?) and if the amount to be placed in the trust (funding) should be less than the maximum exclusion.