Joint Living Trust

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Joint Revocable Trust Generator

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Signature Requirements

Electronic Signature Accepted

Joint living trusts are not excluded under ESIGN Act Section 103 and may be executed with electronic signatures. Notarization is strongly recommended, especially when the trust will hold real property that requires recorded deeds to transfer title.

Sample Joint Revocable Trust Generated by Legal Tank

Joint Revocable Trust

Settlors and Trustees

1.1

[____________] and [____________] (collectively, the "Settlors" or "Trustors"), as Settlors and initial Trustees, hereby establish the [____________] Joint Living Trust (the "Trust") on [____________]. The Settlors shall serve as Co-Trustees during their joint lifetimes and shall have full power to manage, invest, and distribute the Trust estate.

Trust Property

2.1

The Settlors hereby transfer and convey to the Trust the property described in Schedule A attached hereto (the "Trust Estate"). The Settlors and any other person may transfer additional property to the Trust at any time. All property held in the Trust shall be managed and distributed as provided herein.

Administration During Joint Lifetimes

3.1

During the joint lifetimes of the Settlors, the Trustees shall hold, manage, invest, and reinvest the Trust Estate and shall distribute income and principal to or for the benefit of the Settlors as requested. The Settlors may withdraw any or all Trust property at any time. The Trust shall be revocable by either Settlor during the Settlors' joint lifetimes.

Incapacity

4.1

If either Settlor becomes incapacitated as certified by [two licensed physicians / the Settlor's primary physician and one other licensed physician], the other Settlor, as sole acting Trustee, shall manage the Trust Estate and may use income and principal for the health, education, maintenance, and support of either or both Settlors. If both Settlors are incapacitated, the Successor Trustee named in Section 7 shall serve.

View all 11 sections

Death of First Settlor

5.1

Upon the death of the first Settlor to die (the "Deceased Settlor"), the Trust shall be divided into [two / three] sub-trusts: (a) the Survivor's Trust, containing the surviving Settlor's separate property and one-half of the community/joint property; (b) the Decedent's Trust (or Bypass/Credit Shelter Trust), funded with an amount equal to the applicable estate tax exemption; and (c) [if applicable, the Marital Trust (QTIP Trust), containing the balance of the Deceased Settlor's share]. The surviving Settlor may amend or revoke only the Survivor's Trust.

Death of Surviving Settlor

6.1

Upon the death of the surviving Settlor, the remaining Trust Estate (including all sub-trusts) shall be distributed to the following beneficiaries: [____________]. If any beneficiary predeceases the surviving Settlor, that beneficiary's share shall pass to [____________ / per stirpes to that beneficiary's then-living descendants / to the remaining beneficiaries proportionately].

Successor Trustee

7.1

If both Settlors are unable or unwilling to serve as Trustees, [____________] shall serve as Successor Trustee. If [____________] is unable or unwilling to serve, [____________] shall serve. The Successor Trustee shall serve [with / without] bond and shall have all powers granted to the original Trustees herein.

Trustee Powers

8.1

The Trustees shall have all powers granted under the [Uniform Trust Code / applicable state trust law], including the power to: buy, sell, lease, and mortgage Trust property; invest and reinvest; borrow money; settle claims; employ professionals; make distributions in cash or in kind; allocate between income and principal; and take all actions necessary for proper Trust administration.

Distributions

9.1

The Trustee may distribute income and principal to beneficiaries for their health, education, maintenance, and support, considering the beneficiary's other available resources. Distributions may be made directly, to a custodian under UTMA, or to a trust established for the benefit of a minor or incapacitated beneficiary.

Amendment and Revocation

10.1

During the joint lifetimes of the Settlors, this Trust may be amended or revoked in whole or in part by either Settlor by written instrument delivered to the other Settlor and the Trustee. After the death of the first Settlor, the surviving Settlor may amend or revoke only the Survivor's Trust; the Decedent's Trust and any Marital Trust shall become irrevocable.

Governing Law

11.1

This Trust shall be governed by the laws of the State of [_____________]. If any provision is held invalid, the remaining provisions shall remain in effect. This Trust Agreement constitutes the entire understanding of the Settlors regarding the Trust and may be amended only as provided herein.

What Is a Joint Revocable Trust?

A joint living trust is a single revocable living trust created by two individuals, almost always a married couple, to hold and manage their combined assets during their lifetimes and to distribute those assets upon the death of both spouses according to the terms they establish together. Both spouses serve as co-grantors and co-trustees, each retaining full authority to manage, invest, and distribute trust assets during their joint lifetimes. The joint living trust holds both community property and separate property of each spouse, though the trust document typically distinguishes between these categories for purposes of distribution upon the first spouse's death. A joint living trust avoids probate for all assets properly funded into the trust, providing privacy, efficiency, and continuity in asset management that a will-based estate plan cannot match.

Upon the death of the first spouse, a joint living trust typically divides into two or more sub-trusts depending on the estate planning strategy employed. The most common structure is the AB trust (also called a bypass trust or credit shelter trust), which splits the trust into a survivor's trust (the "A" trust) containing the surviving spouse's assets and a bypass trust (the "B" trust) containing an amount up to the deceased spouse's available estate tax exemption. The bypass trust is irrevocable after the first death, preserving the deceased spouse's exemption amount and removing those assets from the surviving spouse's taxable estate. Under IRC Section 2010, the Tax Cuts and Jobs Act (TCJA) doubled the estate tax exemption in 2018, and the One Big Beautiful Bill Act (OBBBA) signed on July 4, 2025 made the higher threshold permanent and raised it to $15 million per individual for 2026 (indexed for inflation annually). This removes the TCJA 2026 sunset that would have dropped the exemption to roughly $7 million, but AB trust planning remains valuable for couples with combined estates above the threshold or in states with separate estate taxes. Trust-based estate tax planning through a Revocable living trust is still critical for married couples with substantial assets.

An alternative to the AB trust structure is reliance on the portability election, which allows the surviving spouse to claim the deceased spouse's unused estate tax exemption (the deceased spousal unused exclusion amount or DSUE) by filing an estate tax return (IRS Form 706) within nine months of the first spouse's death. While portability simplifies estate administration by eliminating the need for an AB trust split, it has significant limitations: it does not apply to the generation-skipping transfer (GST) tax exemption, it requires the timely filing of an estate tax return, and the unused exemption may be lost if the surviving spouse remarries and the new spouse dies first. For couples with assets approaching or exceeding the estate tax threshold, the AB trust structure within a joint living trust provides stronger protection. A complete estate plan often includes a joint living trust alongside a Will document or pour-over will for each spouse.

Creating a joint living trust requires careful consideration of how community property and separate property will be treated both during the spouses' lifetimes and after the first death. In community property states, assets acquired during the marriage are generally owned equally by both spouses, and a joint trust preserves this characterization while providing a mechanism for unified management and distribution. In common law states, the joint trust must clearly identify which assets belong to each spouse and how jointly owned property will be allocated between the sub-trusts. The trust document should also address the surviving spouse's power to amend or revoke the survivor's trust portion while protecting the irrevocable bypass trust from modification. Both spouses should ensure their beneficiary designations on retirement accounts, life insurance policies, and transfer-on-death accounts are coordinated with the trust's distribution plan.

2026 Exemption Update: The One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, made the higher estate tax exemption permanent and raised it to $15 million per individual for 2026 (indexed for inflation). AB trust provisions still matter for couples whose combined estate exceeds this threshold or who live in states that impose separate estate or inheritance taxes. Review your AB trust provisions with an attorney to confirm alignment with OBBBA.

📌 Common Pitfall: After creating your joint living trust, retitle all major assets, bank accounts, brokerage accounts, and real property deeds, into the name of the trust. An unfunded trust provides zero probate avoidance, regardless of how well it is drafted.

Why You Need a Joint Revocable Trust

You and your spouse own substantial combined assets and want to avoid the cost, delay, and public disclosure of probate for both estates while maintaining full control over your property during your lifetimes. Start with our free joint living trust template to see how the AB trust structure works.

Your combined estate approaches or may exceed the federal estate tax exemption threshold ($15 million per individual for 2026 under the One Big Beautiful Bill Act, or $30 million for a married couple), and you want AB trust provisions to maximize the use of both spouses' exemptions. Get a quote for your joint living trust to ensure your AB provisions are optimized for the current tax environment.

You want a single, unified estate plan that manages both community property and separate property, with clear provisions for how assets divide upon the first death and distribute after both spouses have passed.

You have minor children or adult children from prior marriages and need a trust structure that protects the interests of all beneficiaries while providing for the surviving spouse during their lifetime. You should pair this with a Free last will for guardianship designations.

You want to ensure uninterrupted continuity in managing your financial affairs if one or both spouses become incapacitated, since the successor trustee can step in immediately without court intervention. Consider also creating a Poa document for matters not covered by the trust.

Related Estate Planning Documents

Joint Revocable Trust is often used alongside other estate planning documents. Depending on your situation, you may also need:

Key Sections in a Joint Revocable Trust

Trust Creation and Identification

This section establishes the joint living trust as a legal entity, naming both spouses as co-grantors and co-trustees. It includes the trust name, date of creation, and a statement of the grantors' intent to create a revocable trust for the management and distribution of their combined assets.

Property Schedule and Characterization

The property schedule lists all assets transferred into the trust and identifies each asset as community property, the separate property of one spouse, or jointly owned property. This characterization is critical for determining how assets are divided upon the first spouse's death and for preserving separate property rights.

Administration During Joint Lifetimes

This section governs how the trust operates while both spouses are alive, including the co-trustees' authority to manage, invest, buy, sell, and distribute trust assets. It typically provides that either spouse may act independently as trustee and that both spouses have the right to revoke or amend the trust.

Division Upon First Death (AB Trust Provisions)

The AB trust provisions describe how the trust divides upon the first spouse's death. The bypass trust (B trust) is funded with an amount up to the deceased spouse's available estate tax exemption, while the survivor's trust (A trust) holds the remaining assets. The terms of each sub-trust, including distribution standards and the surviving spouse's rights, are detailed here.

Survivor's Trust Powers and Limitations

This section defines the surviving spouse's authority over the survivor's trust, typically including the power to amend, revoke, or distribute assets. It also addresses the surviving spouse's limited rights over the bypass trust, which usually include the right to receive income and principal distributions for health, education, maintenance, and support.

Distribution Upon Second Death

The final distribution provisions dictate how the remaining trust assets are distributed after both spouses have died. This section names the ultimate beneficiaries, specifies the shares or amounts each beneficiary receives, and may establish continuing trusts for minor children or other beneficiaries who should not receive outright distributions.

Successor Trustee Designation

This section names the successor trustee who will manage the trust after both spouses have died or become incapacitated. It may also name institutional trustees for long-term trust administration and specify the process for replacing a trustee who is unable or unwilling to serve.

Joint Revocable Trust Legal Requirements

The joint living trust must comply with the trust creation requirements of the applicable state, including the Uniform Trust Code provisions for trust formation, which require a settlor with capacity, a lawful purpose, a definite beneficiary, and a trustee with duties to perform.

Under IRC Section 2010, the One Big Beautiful Bill Act of 2025 set the federal estate tax exemption at $15 million per individual for 2026 (indexed for inflation going forward), replacing the TCJA sunset. AB trust provisions drafted before OBBBA may over-fund the bypass trust with formula language that references the old exemption, review and update legacy trust instruments to reflect the new permanent threshold.

In community property states, the trust must properly characterize assets as community property or separate property, as this classification affects the tax treatment of assets and the rights of each spouse upon the dissolution of the trust or the death of either spouse.

The portability election under IRC Section 2010(c)(4) requires the timely filing of IRS Form 706 within nine months of the first spouse's death (with a possible six-month extension) to preserve the deceased spouse's unused estate tax exemption for the surviving spouse.

Real property transferred into the joint trust must be conveyed by deed that is properly recorded in the county where the property is located, and the trust should be structured to preserve the stepped-up basis in property under IRC Section 1014 upon each spouse's death.

Common Joint Revocable Trust Mistakes to Avoid

Failing to properly fund the joint trust by retitling bank accounts, investment accounts, real property, and other assets into the name of the trust, which means those assets will still need to go through probate despite the existence of the trust.

Failing to update AB trust provisions after the One Big Beautiful Bill Act of 2025, which set the 2026 federal estate tax exemption permanently at $15 million per individual. Older bypass-trust formulas drafted before OBBBA may over-fund the B trust with the entire exemption and unnecessarily restrict the surviving spouse.

Using a joint trust when separate trusts would be more appropriate, particularly for couples with significant separate property, blended family situations, or when each spouse wants independent control over their own assets.

Failing to coordinate the trust with beneficiary designations on retirement accounts, life insurance, and transfer-on-death accounts, which can result in assets passing outside the trust and defeating the estate plan.

Not including provisions for the surviving spouse's ability to amend the survivor's trust while protecting the irrevocable bypass trust from modification, which can create confusion during administration after the first death.

Frequently Asked Questions About Joint Revocable Trusts

What is a joint living trust?
A joint living trust is a single revocable trust created by two people, typically a married couple, to hold and manage their combined assets during their lifetimes and distribute them upon both spouses' deaths. Both spouses serve as co-grantors and co-trustees, maintaining full control over trust assets while both are alive. The trust avoids probate for all assets properly funded into it, provides for uninterrupted management during incapacity, and establishes a clear distribution plan for beneficiaries. Joint living trusts are particularly popular in community property states where spouses share ownership of assets acquired during marriage. Most couples pair their joint trust with a pour-over will to catch any assets inadvertently left outside the trust.
Is a joint trust better than separate trusts?
Whether a joint trust or separate trusts are better depends on the couple's specific circumstances. A joint trust is typically simpler and more cost-effective for couples who share assets, have similar estate planning goals, and live in community property states. Separate trusts may be preferable for couples with significant separate property, blended families with children from prior marriages, or situations where one spouse wants to maintain independent control over their assets. Separate trusts can also provide better creditor protection in some states and may offer more flexibility for complex tax planning strategies. An estate planning attorney can evaluate the couple's specific situation to recommend the best approach.
What happens to a joint trust when one spouse dies?
When one spouse dies, the joint living trust typically divides into two or more sub-trusts. In an AB trust structure, the trust splits into a bypass trust (B trust) funded with the deceased spouse's share up to the available estate tax exemption and a survivor's trust (A trust) holding the remaining assets. The bypass trust becomes irrevocable and is managed for the benefit of the surviving spouse and other named beneficiaries according to its terms. The surviving spouse retains full control over the survivor's trust, including the power to amend or revoke it. The specific mechanics of the division depend on the trust's terms and whether the couple lived in a community property or common law state.
Can a surviving spouse change a joint trust?
After the first spouse dies, the surviving spouse can typically amend or revoke the survivor's trust portion (the A trust) but cannot modify the bypass trust portion (the B trust), which becomes irrevocable. The bypass trust is locked in to preserve the deceased spouse's estate tax exemption and protect the interests of the ultimate beneficiaries designated by the deceased spouse. The surviving spouse usually has the right to receive income from the bypass trust and distributions for health, education, maintenance, and support, but cannot change the final distribution provisions. The specific powers and limitations of the surviving spouse should be clearly spelled out in the original trust document.
What is an AB trust?
An AB trust is an estate tax planning structure built into a joint living trust that divides into two sub-trusts upon the first spouse's death. The A trust, also called the survivor's trust or marital trust, holds the surviving spouse's share and remains fully revocable. The B trust, also called the bypass trust or credit shelter trust, is funded with an amount up to the deceased spouse's available estate tax exemption and becomes irrevocable. The purpose of the B trust is to remove assets from the surviving spouse's taxable estate while still providing them with income and certain distributions during their lifetime. This structure allows married couples to effectively double their estate tax exemption.
What is the estate tax exemption for 2026?
A joint revocable trust is a legally binding document used in estate planning matters. It establishes the rights, obligations, and responsibilities of all parties involved and is enforceable under the laws of the applicable jurisdiction. Legal Tank's generator creates joint revocable trust documents reviewed by David Chen, Esq. (NY & NJ Bar) and customized to your state's specific legal requirements.
Should married couples have a joint trust or separate trusts?
The decision between a joint trust and separate trusts depends on factors including the couple's state of residence, the nature and ownership of their assets, whether there are children from prior marriages, and their estate tax planning needs. Joint trusts are generally simpler and appropriate for couples with primarily shared assets and aligned estate planning goals. Separate trusts offer greater flexibility, individual control, and potentially better creditor protection, and they may be preferable for couples in blended families or those with significant separate property. In community property states, joint trusts are more common because they naturally accommodate the shared ownership structure. An estate planning attorney should evaluate the specific circumstances before recommending one approach over the other.
What is a survivor's trust?
A joint revocable trust is a legally binding document used in estate planning matters. It establishes the rights, obligations, and responsibilities of all parties involved and is enforceable under the laws of the applicable jurisdiction. Legal Tank's generator creates joint revocable trust documents reviewed by David Chen, Esq. (NY & NJ Bar) and customized to your state's specific legal requirements.

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