Jake and Maria are married and Jake is in bad health. It is expected that he may die in the next six months. Their assets are over the federal exclusion amount for 2021 but less than double the exclusion amount. Unfortunately, they have not done any estate planning beyond basic wills. They come to you for advice on what to do. Jake wants to know if there is a trust that he can use to transfer assets to avoid estate tax. He wants Maria to have use of the assets. Is there a trust that will achieve his goals? Why or why not?