My father died leaving an A/B Marital deduction trust unfunded and my mother took as joint tenant. A new trust was drawn up naming my mother Trustor, two of the children Trustees and all four children Beneficiaries. All was done irrevocably & in CA, all parties are CA residents and all properties were properly put into the second trust. Does the fact that there was a previous A/B trust jeopardize the subsequent trust? If the assets at both deaths were under the E&G minimum, what tax exposure exists?

Trust