When I work on one joint revocable trust for a taxable estate, I chose GST planning in the IAL. The following two provisions are shown in the docs. Could you please explain the difference?

If the GST-Exempt and non-GST-Exempt property is all passing to the same type of trust (in your case, the “Descendants’ Separate Trusts”), then the provisions for what happens in the Marital Trust article can seem repetitive.

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