10/19/2026
When the first spouse dies, the estate plan enters a new stage.
A joint trust may contain specific instructions for what happens next, and the surviving spouse may have responsibilities that are easy to overlook during an already difficult time.
The trustee may need to review the trust terms, identify and value assets, coordinate with the deceased spouse’s estate, address tax filings and deadlines, and make distributions required by the trust. The exact steps depend on how the trust was drafted and the assets involved.
Tax considerations can also extend beyond whether estate tax is actually owed. For example, a timely Form 706 may be needed to elect portability of a deceased spouse’s unused federal estate tax exclusion, even when the estate is not otherwise required to file the return.
This is why a surviving spouse should not assume the trust will simply take care of everything automatically.
If your spouse has passed away and you have a joint trust, review the trust carefully and get professional guidance before making significant distributions or changes.
Francois Williams Legal is here to help you understand what needs to happen next.
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