The Subtrust Funding Worksheet is a comprehensive, fillable PDF designed to guide trustees through the funding and allocation of assets into one or more subtrusts created after a grantor’s death. Proper subtrust funding is essential to carry out a trust’s tax planning, marital provisions, and beneficiary distributions—and errors at this stage can lead to disputes, unequal treatment, or IRS challenges.
 
This worksheet walks trustees through identifying required subtrusts (such as credit shelter, marital/QTIP, disclaimer, special needs, GST, and beneficiary subtrusts), confirming funding formulas under the trust instrument, obtaining current asset valuations, and allocating specific assets to each subtrust with documented rationale. A detailed funding summary table allows trustees to track target funding amounts, asset types, and transfer methods. The worksheet also includes administration and verification checklists covering EINs, account setup, retitling, accounting segregation, beneficiary communications, and tax coordination.
 
Designed for use during post-death trust administration and estate tax planning, this worksheet helps trustees coordinate effectively with attorneys and CPAs, document complex funding decisions, and maintain a defensible record of compliance with trust terms and tax elections. The fillable PDF format allows trustees to complete, update, and retain the worksheet electronically as part of the trust’s permanent records.