Does an Irrevocable trust created after the first spouse dies naming the surviving spouse and daughter as co-trustees need to be included in the surviving spouse's estate?

[mj46]

Spouse died several years ago, paid estate taxes that included an irrevocable trust among other assets.  That trust was closed and with the remaining income, a new irrevocable trust was formed naming the surviving spouse and daughter as co-trustees.  When the surviving spouse died, the irrevocable trust went directly to the daughter.  There was no need for probate since it was stated in the trust agreement that the daughter was to inherit the trust upon the death of the surviving spouse.  It was also stated in the agreement that the surviving spouse was entitled to the income, within limits, until her death.  My question is does the surviving spouse need to include 50% of the value of the trust in her estate when filing the Estate tax return.

[BobKamman]

The surviving spouse does not need to do anything, now that she too is dead.  What about the beneficiary of the surviving spouse?  If the irrevocable trust was done correctly, it is not included in the estate of the second spouse to die.  However, those arrangements were often used many years ago to avoid estate taxes, when the exclusion was much lower.  There hasn't been much need for them lately.  At least, for federal estate tax avoidance.  So it makes you wonder who was keeping an eye on the situation, and whether they did it correctly in the first place.