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In a case involving Totten trusts, the court determined that the question of whether they should be subject to the elective share should not be decided by "policy in light of general common law and equitable principles" but rather the question "is a question of statutory interpretation.
149) Under the Restatement, Totten trusts would be subject to the spouse's elective share.
114) Modern data transmission, in any of its forms, is extremely accessible to the lay person and therefore provides a benefit that is not necessarily present in Totten trusts or in complicated legal property transfers.
For estate-tax purposes, the Totten Trust is included in the depositor's estate.
A trust offers many advantages over outright gifts, custodian gifts to minors, and Totten Trusts.