My husband and I have an estate which is over the federal and state inheritance tax exclusions but most of the money is tied up in Roth and regular IRAs. We have matching trusts. When when the first of us dies (call that person A), it’s likely that A’s assets will not fully fund A’s trust with the full amount of the exclusion, but that B’s inheritance will be more than the full amount of B’s exclusion. We’d like to arrange it so that A’s trust is fully funded, but unless A’s trust can be a beneficiary of his trust, I don’t think we can do it. If a trust CAN be a beneficiary of A’s IRA, is it possible to specify the beneficial amount in such a way that it is exactly enough to fully fund A’s trust after all the other assets have gone into A’s trust? I hope this is clear enough…if you can’t make sense of what I’m asking, please let me know and I’ll try to clarify it.