Although revocable living trusts are excellent planning tools that will save time and reduce the costs of administering an estate, trustees need legal counsel when administering a trust after the death or incapacity of the trust’s creator to be sure they comply with the numerous laws governing the administration of trusts. This is especially true after the death of a spouse if the trust was designed to be divided into multiple trusts at that time. It is also essential, in many circumstances, to ensure that the portability of the deceased spouse’s estate tax exclusion is preserved for the surviving spouse’s benefit by filing the appropriate return with the IRS. We provide the support and comfort needed by clarifying the process of administering the trust and guiding the trustee through each step of the process, reducing both stress and unnecessary costs.