Legal Question in Wills and Trusts in California

They are two different trusts, but neither trigger documentary transfer tax. A transfer into a trust is exempt from the documentary transfer tax. "Any tax imposed pursuant to this part shall not apply to any deed, instrument, or other writing which purports to grant, assign, transfer, convey, divide, allocate, or vest lands, tenements, or realty, or any interest therein, if by reason of such inter vivos gift or by reason of the death of any person, such lands, tenements, realty, or interests therein are transferred outright to, or in trust for the benefit of, any person or entity." (Rev. & Tax. Code, sect. 11930.)