strikethree

Maybe:
Assets in the revocable trust are subject to estate taxes and capital gains taxes.
Assets in the irrevocable are subject to capital gains taxes only.
It is most optimal, to avoid paying capital gains taxes “exactly on at Becker’s death” from the revocable trust. Meaning, we should get rid of these 1mln stocks when we can.
Knowing that we can get rid of the 1mln from the irrevocable any time afterwards (no changing conditions.. capital gains tax always apply..).