Legal Question in Wills and Trusts in Pennsylvania

No attorney here has seen the documents. It depends what kind of trust your father set up. In most instances, your brother was only a beneficiary of the trust but he would have had no rights to own the trust. If that is the case, then the trust would not be included as part of your brother's estate and no taxes would be owed as part of your brother's estate.

I don't know if the trust would be taxable as an asset of your father's estate or if your father even lived in PA. However, you will not need a tax attorney to answer this question. Any competent CPA who does estate/trust/gift tax returns should be able to advise. You would need a CPA in the state where your father's will was probated and his estate administered.

I don't understand your last sentence. The fact that the money was in some bank account which was not in PA is irrelevant. Since your father's will created the trust, where did your father live at the time of his death? Where was his will probated? That is the state law which will govern, not where the bank account was created.

You need to have a probate lawyer who practices in the county/state where your father lived at the time of his death, review your father's will to see exactly what kind of trust was set up for your brother and if it was a special needs trust. There are taxes on trusts and those tax returns would have to be filed.