A trustee of a trust that was once a revocable trust, but then converted to a family trust upon death of the last parent. All the assets are inside the revocable trust that becomes the family trust. Does the trust need registered or filed in the state of the assets? Is there a reason that the trustee would not want to elect to have the trust & estate considered as one? I forget the election number. Will the trustee need to do something through probabe without the estate actually having anything?