Online resource center to help you explore these key issues, and others, regarding your estate.

Practice Areas

Mr. Miller has many years of experience in designing and implementing a comprehensive variety of Trusts, Wills, and other estate planning documents, as well as settling estates in the most expedient and appropriate method. Further, he counsels and assists clients on becoming eligible for VA benefits and Medi-Cal.

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VA Pension/Aid & Attendance/Medi-Cal in San Diego, California

Mr. Miller has many years of experience in designing and implementing a comprehensive variety of wills, trusts and other estate planning documents, using strategies appropriate to each situation — from the basic to the most complex.

Learn more
Probate & Estate Administration

Mr. Miller has many years of experience in designing and implementing a comprehensive variety of wills, trusts and other estate planning documents, using strategies appropriate to each situation — from the basic to the most complex.

Learn more

Elder Law Articles

A-B Trusts: What are the Advantages

By merv,

Dear Mr. Miller:  My wife and I have an A-B Trust from the late 90’s.  We have about $2.5 million split equally between the house and securities & cash.  There is now an $11.2 million death tax exemption.  Do we still really need that type of trust? Planner Death Tax Exemptions Portability of Exemption Disadvantages  … Read more


About Living Trusts

About Living Trusts is hosted by the Law Offices of Merwyn J. Miller, as your online resource center to help you explore these key issues, and others, regarding your estate.

Merwyn J. Miller, J.D.


  • Board Certified Specialist in Estate Planning, Trust & Probate Law
  • Co-Author of legal text book and of “Don’t Go Broke in a Nursing Home
  • Teacher of law courses at public and private colleges
  • Continuing Education Instructor for attorneys
  • Columnist for largest regional newspaper in San Diego County and professional journals for 15 years, Contributing author to the book “In Your Service: The Veteran’s Friend”
  • Masters Degree in Financial Services - Estate Planning
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04-04-2018

A-B Trusts: What are the Advantages

Dear Mr. Miller:  My wife and I have an A-B Trust from the late 90’s.  We have about $2.5 million split equally between the house and ...

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