Let's get one thing straight right off the bat - estate planning is not about fatality rate. If you look at it like that, you'll be putting it forever. Brooding about death is dwelling on the negatives when estate planning is roughly dwelling on the positives: financial security and surety for the family. So, what the A-B Revocable living trust developed to do is to capture and preserve the federal estate tax unified credit amount available when early spouse is disapated. It does ...