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It should be noted that although this is not exactly the same question as whether a Totten trust should be subject to the elective share, the case was argued on the theory that a surviving spouse should be treated as a creditor and as a spouse in a marital dissolution, id.
Totten Trusts: Since the Courts Created the Device, the Courts Can Subject It to the Spousal Elective Share B.
Neither the life reservation nor the Totten trust would be able to effectuate the proposed future gift form with a specific delay of 1 to 5 years.
(114) Modern data transmission, in any of its forms, is extremely accessible to the lay person and therefore provides a benefit that is not necessarily present in Totten trusts or in complicated legal property transfers.
The Totten Trust raises numerous practical questions.
For estate-tax purposes, the Totten Trust is included in the depositor's estate.