Federal Estate Tax

Washington State
A married couple in a community property state has net assets of $2.8million. They have an AB trust. Husband dies. One half of estate goes into the decendent's irrevocable trust B. Will they be subject to estate tax (Form 706) upon H's death?What is the name of your state (only U.S. law)?

If everything was set up right and there were no other significant gifts or estate property, then the AB trust looks like it would be within the current (2 mil) exclusion limits for the initial spouses death and the second spouses.