Testamentary trust -estate tax Q?

[lobsterman]

California

X created a testamentary trust for a child Y. It provides that Y can demand distributions for Y's "health, education, support and maintenance." X names parent's brother as remainder beneficiary after Y's death.

What are the estate tax issues here for the parent's (X's) estate? Are the gifts to child under the exclusion because there is a standard for the gifts? Or does this control mean the entire trust is a gift to child?

The brother's remainder is a future interest right. no gift tax?

 

[lobsterman]

I take it the child does not have the money in his estate when he dies because "power subject to ascertainable standard" right?

Anyone know about the brother's estate?

 

[tecate]

Hmm. Let me guess. A law student? An accountant? A lawyer dabbling in this area?