But the appreciated assets in the trust aren't subject to estate taxes. There are many more complicated types of trusts, too, that apply to specific situations. Some include: Credit shelter trusts ...

A bypass trust, also known as a credit shelter trust, is primarily used to minimize estate taxes. When the first spouse dies, a portion of their estate is transferred into the bypass trust ...

A credit shelter trust, also known as the B portion of an A/B trust arrangement, ensures that each partner in a marriage can take advantage of the unified credit against federal estate and gift ...