what is an abc trust?
 ABC trust is a standard estate planning device and is really pretty simple. In the simplest terms an ABC trust is a trust that divides into 3 shares at the first spouse’s death. Can you guess what the shares are often called? Yes, “A Trust,” “B Trust,” and “C Trust.” Or sometimes “Trust A,” “Trust B,” and “Trust C.” Or sometimes “Survivors Trust,” “BY Pass Trust” and “Family Trust.”. 