Other couples who may not need an AB trust include:

• Couples where one spouse is considerably younger than the other. There's generally no need to burden the second spouse with a trust designed to save estate taxes when he or she is likely to live for many years.
• Couples with children from prior marriages. There may be concern about conflicts between the surviving spouse and the deceased spouse's children, who must essentially share ownership of property for many years.

To learn more about AB trusts, and other mechanisms to avoid probate and reduce estate tax, read Plan Your Estate, by attorney Denis Clifford (Nolo).