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[Music] hi this is keith davidson at albertson and davidson in this video i want to talk about bypass trusts if you look at a trust document that a husband and wife creates youll often see that theres various trusts that come into being after one spouse dies we call these subtrusts and the purpose of these subtrusts is to divide up the assets so that they can be protected either for tax purposes or sometimes just for control purposes especially if you have families where people have kids from prior marriages sometimes we want to ensure as estate planners that the assets of the deceased spouse are going to be held for the benefit of the surviving spouse but then once the surviving spouse dies its going to go to the proper place the children usually of the deceased spouse and so youll see these trusts created and they have very different functions and they give you as a ultimate beneficiary very different rights so for example a bypass trust is going to be the type of trust that beco