Many Florida estate planning attorneys prepare revocable or living trusts for clients. Often, there are “formula”clauses in these trust documents. These formula clauses tell the trustee how to divide the trust when the grantor, or creator, of the trust passes. Typically, you split the revocable trust into two shares or two other trusts: a Family Trust and a Marital Trust. The Marital Trust is intended to qualify for the estate tax benefit of the unlimited federal marital deduction. This means that the Marital Trust is not, in reality, subject to estate tax until the death of the surviving spouse.