Quick Answer: At our office, special needs trusts are $950, an ILIT or a Medi-Cal asset protection trust is $4,000, and SLATs, dynasty trusts, CRTs and GRATs start at $5,500 to $6,500. Complex trusts are quoted after review. Gift tax returns (Form 709) and trust income tax returns are not included. Online services like LegalZoom cannot create irrevocable trusts—these require custom attorney drafting. Call (818) 337-4071 for a consultation with an experienced California irrevocable trust attorney.

Irrevocable Trust Cost in California: Complete 2026 Pricing Guide

If you are researching irrevocable trusts in California, the first question is almost always the same: how much will this cost? The answer depends entirely on what type of irrevocable trust you need—and there are many types, each serving a different purpose.

Unlike a standard revocable living trust that you can create through an online service or a general-practice attorney, irrevocable trusts demand specialized legal expertise. They cannot be amended or revoked once executed (with very limited exceptions), which means drafting errors can have permanent and costly consequences.

As a California estate planning attorney with over 25 years of experience creating irrevocable trusts for families across California, I am going to give you a transparent breakdown of what these trusts actually cost, what drives pricing, and when the investment makes financial sense.

What Is an Irrevocable Trust and When Do You Need One?

An irrevocable trust is a legal entity that holds assets you permanently transfer out of your personal ownership. Once you create and fund an irrevocable trust, you generally cannot take the assets back, change the terms, or dissolve the trust without the consent of the beneficiaries (or court approval under narrow circumstances outlined in California Probate Code Sections 15400-15414).

This sounds extreme—and it is intentional. The entire value of an irrevocable trust comes from the fact that you have genuinely given up control. That is what allows the trust to:

• Protect a home and savings for Medi-Cal eligibility once the transfer is outside the look-back window (any funded living trust, revocable or irrevocable, already keeps the home out of Medi-Cal estate recovery)
• Provide for a disabled beneficiary without disqualifying them from government benefits like SSI or Medi-Cal
• Protect assets from creditors and lawsuits
• Transfer wealth across generations while minimizing gift and generation-skipping transfer taxes
• Remove assets from your taxable estate (relevant only above the federal exemption — see below)

Key Distinction

A revocable living trust is primarily a probate avoidance tool. It does NOT protect assets from creditors, lawsuits, estate taxes, or Medi-Cal. If any of those are your goals, you need an irrevocable trust. Most families need a revocable trust first—and then add an irrevocable trust when a specific planning need arises.

Does the 2025 Law Change Affect You?

For most of the last decade, the leading argument for an irrevocable trust was the federal estate tax — and specifically the expectation that the exemption would be cut in half at the end of 2025.

That did not happen. The One Big Beautiful Bill Act cancelled the sunset and set the federal exemption at $15 million per person and $30 million per married couple, permanently, indexed for inflation beginning in 2027. California has no state estate tax and no inheritance tax.

The practical result: estate tax is now the narrowest reason to create an irrevocable trust, not the widest. Very few California families have estates above $30 million.

Two things follow, and they matter more than the tax change itself:

• The other reasons are untouched. Medi-Cal planning, asset protection, and special needs planning have nothing to do with the estate tax exemption. They apply to far more families than a $30 million estate does, and they are unchanged by the 2025 law.
• For families under $30 million, the step-up in basis is now more valuable than estate tax planning. Under IRC §1014 — unchanged by the Act — assets in your estate at death receive a new cost basis equal to fair market value, wiping out capital gains on a lifetime of appreciation. Assets given away irrevocably during life generally do not get that step-up. Giving away appreciated property to avoid a tax you were never going to owe can cost your heirs more than it saves.

The sections below are ordered accordingly: the reasons that apply to most families first, estate tax last.

You Likely Need an Irrevocable Trust If:

• You want to protect your home and savings for Medi-Cal eligibility, not just keep the home out of Medi-Cal estate recovery (any funded living trust does that)
• You have a child or family member with a disability receiving government benefits
• You face significant lawsuit or creditor exposure (business owners, physicians, real estate investors)
• You are doing charitable planning and want a steady income stream
• You want to transfer appreciating assets to the next generation at a reduced tax cost
• You own a life insurance policy with a death benefit exceeding $1 million and an estate above the federal exemption
• Your estate exceeds or may exceed the federal estate tax exemption — $15 million per person, $30 million per couple

You Probably Do NOT Need an Irrevocable Trust If:

• Your only goal is avoiding probate (a revocable living trust handles this)
• Your estate is well under the $15M/$30M federal exemption (which is most families)
• You do not face creditor or lawsuit risks
• No one in your family needs government benefits protection
• You are not planning for Medi-Cal

Tip: Start with a Revocable Trust

For most California families, the right starting point is a comprehensive revocable living trust that avoids probate and provides for incapacity management. An irrevocable trust is then layered on top of that plan when a specific need—tax reduction, asset protection, Medi-Cal planning, or special needs—justifies the additional cost and complexity.

Types of Irrevocable Trusts and Their Costs in California

Not all irrevocable trusts are created equal. The cost depends on the type of trust, the complexity of your assets, and the specific legal issues involved. Here is a detailed breakdown for 2026.

Group 1 — Long-term care and disability planning. These have nothing to do with the estate tax exemption and apply to the largest number of California families.

1. Medi-Cal Asset Protection Trust: $4,000

A Medi-Cal asset protection trust is an irrevocable trust designed to protect your home and other assets for Medi-Cal eligibility once the transfer is outside the look-back window. Any funded living trust, revocable or irrevocable, keeps the home out of probate and out of Medi-Cal estate recovery (Welfare and Institutions Code section 14009.5, as amended by SB 833).

What drives the cost:

• Must comply with both California Probate Code and Welfare and Institutions Code Section 14009.5
• Requires careful structuring so the grantor retains no access to trust principal (but can retain the right to live in the home)
• Transfers must fall outside California's Medi-Cal look-back window, which is being phased in: from July 1, 2026 it covers months from January 1, 2026 forward, growing one month each month, and reaches the full 30 months for applications on or after July 1, 2028 (DHCS ACWDL 25-18).
• Tax analysis for property tax reassessment issues under Proposition 19
• Coordination with powers of attorney and advance healthcare directives

When it makes sense: If you are age 60 or older, own a home, and want to protect it and your savings for Medi-Cal eligibility if you later need long-term care. Any funded living trust keeps the home out of probate and out of Medi-Cal estate recovery; an irrevocable Medi-Cal asset protection trust ($4,000 at our office) also protects the home and savings for Medi-Cal eligibility once the transfer is outside the look-back window.

Hypothetical Example: Protecting the Home for Eligibility and Recovery

Consider a hypothetical homeowner, age 68, with a home worth $950,000 and no mortgage. She is in good health now but has a family history of Alzheimer's disease. She creates a Medi-Cal asset protection trust ($4,000 at our office) and transfers her home into it.

Seven years later, she needs nursing home care. Because the transfer is well outside the look-back window, the home is protected for Medi-Cal eligibility and Medi-Cal covers her care. When she passes away, the home passes to her children outside probate, so it is not subject to Medi-Cal estate recovery.

Total cost: $4,000 for the trust. A funded revocable living trust would also have kept the home out of probate and out of Medi-Cal estate recovery; the irrevocable trust adds protection for Medi-Cal eligibility. Had she done no planning at all, the home would have passed through probate in her name and been subject to a Medi-Cal estate recovery claim.

Learn more about our Medi-Cal planning services.

2. Special Needs Trust (SNT): $950

A special needs trust (also called a supplemental needs trust) provides for a beneficiary with a disability without disqualifying them from means-tested government benefits like SSI, Medi-Cal, and In-Home Supportive Services (IHSS).

There are two main types:

Third-Party Special Needs Trust ($950): Created by a parent, grandparent, or other family member using their own assets. No payback provision to the government is required.

First-Party Special Needs Trust ($950): Created with the disabled person's own assets (for example, an inheritance or personal injury settlement). Must include a Medi-Cal payback provision under 42 U.S.C. Section 1396p(d)(4)(A). More complex to draft due to federal compliance requirements.

What drives the cost:

• Must satisfy both federal and California requirements for government benefit preservation
• Requires careful drafting of distribution standards (the trustee can supplement but not supplant government benefits)
• May require coordination with the regional center or Social Security Administration
• Investment and trustee provisions must be tailored to the beneficiary's lifetime needs

When it makes sense: Whenever a family member with a disability receives or may receive government benefits. Even modest inheritances can disqualify a beneficiary from SSI (which has a $2,000 asset limit).

Learn more about special needs trusts and how they protect your loved ones.

Group 2 — Asset protection and charitable planning. Also independent of the estate tax exemption.

3. Charitable Remainder Trust (CRT): From $6,500

A CRT pays the grantor (or another beneficiary) an income stream for life or a term of years, with the remainder going to a charity. It provides a current income tax deduction, avoids capital gains on appreciated assets placed in the trust, and reduces the taxable estate.

What drives the cost:

• Actuarial calculations to determine the charitable deduction
• Must meet IRS requirements under IRC Section 664
• Choice between a Charitable Remainder Annuity Trust (CRAT) and a Charitable Remainder Unitrust (CRUT)
• Investment and distribution provisions must be carefully drafted
• Annual tax compliance with Form 5227

When it makes sense: For individuals with highly appreciated assets (such as real estate or stock) who want income during retirement and wish to support a charitable cause. A CRT can convert a $1 million appreciated asset into a lifetime income stream while generating a significant charitable deduction.

Group 3 — Federal estate tax. These matter only for estates above $15 million per person or $30 million per couple, which is a small share of California families.

4. Irrevocable Life Insurance Trust (ILIT): $4,000

An ILIT holds your life insurance policy outside of your taxable estate. Without an ILIT, life insurance proceeds are included in your estate for federal estate tax purposes—meaning a $2 million policy could generate $800,000 or more in estate taxes for high-net-worth families.

What drives the cost:

• Drafting the trust with Crummey withdrawal provisions (required for the annual gift tax exclusion)
• Coordinating the ownership transfer with the insurance company
• Advising on the three-year lookback rule under IRC Section 2035 (if you transfer an existing policy, it must survive three years to be excluded from your estate)
• Integration with your existing estate plan

When it makes sense: If you own a life insurance policy with a death benefit of $500,000 or more and your estate is at or approaching the estate tax threshold. With the federal exemption now $15 million per person and $30 million per couple, far fewer families need an ILIT for estate-tax reasons — but an ILIT still matters for estates above those thresholds, and for keeping a large policy out of a taxable estate.

Learn more about life insurance trusts and how they work.

5. Spousal Lifetime Access Trust (SLAT): From $5,500

A SLAT is an irrevocable trust created by one spouse for the benefit of the other spouse. It removes assets from the grantor spouse's taxable estate while allowing the beneficiary spouse to access trust funds if needed. SLATs became extremely popular while the exemption was expected to fall by half. The One Big Beautiful Bill Act cancelled that sunset, so SLATs are now a tool for estates above $30 million per couple rather than a deadline strategy.

What drives the cost:

• Complex estate tax analysis and gift tax reporting (Form 709)
• Must avoid the reciprocal trust doctrine if both spouses create SLATs
• Requires careful consideration of the divorce contingency
• Integration with California community property rules
• Coordination with existing revocable trust, ILIT, and other estate planning documents

When it makes sense: For married couples with combined estates approaching or exceeding $30 million. Because the exemption is now permanent, there is no deadline to act — but assets and their future appreciation still have to leave the estate to escape the 40% rate.

6. Generation-Skipping / Dynasty Trust: From $5,500

A dynasty trust (also called a generation-skipping trust) holds assets for the benefit of multiple generations—children, grandchildren, and beyond. It takes advantage of the generation-skipping transfer tax (GST) exemption to transfer wealth without additional taxation at each generational level.

What drives the cost:

• Requires allocation of GST tax exemption and complex tax reporting
• Multi-generational distribution and trustee succession provisions
• Trust protector provisions for adapting to future law changes
• May span decades or centuries, requiring provisions for contingencies that basic trusts never address
• Often involves coordination with business succession planning

When it makes sense: For families with significant wealth ($10 million+) who want to build a lasting legacy. A properly structured dynasty trust can protect assets from estate taxes, creditors, and divorce for multiple generations. Learn more about generation-skipping transfer tax planning.

7. Grantor Retained Annuity Trust (GRAT): From $6,500

A GRAT allows you to transfer appreciating assets to beneficiaries at a reduced gift tax cost. You retain an annuity payment for a fixed term, and whatever value remains at the end passes to your beneficiaries gift-tax-free (or at minimal cost).

What drives the cost:

• Sophisticated actuarial and financial modeling
• Must comply with IRC Section 2702 requirements
• Annuity payment calculations based on IRS Section 7520 rate
• Requires annual valuations for non-publicly traded assets
• Gift tax return preparation (Form 709)

When it makes sense: For transferring assets expected to appreciate significantly—such as a business interest, real estate, or a concentrated stock position—at a fraction of the gift tax cost.

Cost Comparison: Revocable Trust vs. Irrevocable Trust vs. Online Services

Feature	Revocable Living Trust	Irrevocable Trust (Attorney)	LegalZoom / Online
Typical Cost	$575 (individual) or $675 (couple) at our office	From $950 (by type)	$399 to $649
Avoids Probate	Yes	Yes	Yes (revocable only)
Asset Protection	No	Yes	Not available
Estate Tax Reduction	No	Yes	Not available
Medi-Cal Protection	No	Yes	Not available
Special Needs Planning	No	Yes	Not available
Creditor Protection	No	Yes	Not available
Can Create Irrevocable Trust	N/A	Yes	No
Custom Tax Analysis	Limited	Yes	No
Attorney Consultation	Yes	Yes	Limited or none
Funding Assistance	Usually	Yes	Minimal
Ongoing Support	Varies	Yes	No

Warning: The Column That Matters Most

Notice the pattern: for every planning goal beyond basic probate avoidance, online services show "Not available." This is not a minor gap—it is a fundamental limitation. If you need asset protection, estate tax reduction, Medi-Cal planning, or special needs planning, online services cannot help you. There is no "irrevocable trust" option on LegalZoom, Trust & Will, or any other online platform. These trusts require an attorney. Period.

Why LegalZoom and Online Services Cannot Create Irrevocable Trusts

This deserves its own section because it is one of the most common sources of confusion. People assume that if LegalZoom's living trust packages run $399 to $649, surely they can create an irrevocable trust for a bit more. They cannot.

Here is why:

1. Irrevocable Trusts Are Not Template Documents

A revocable living trust follows a relatively standard structure. You name a trustee, list beneficiaries, describe assets, and specify distribution instructions. While there are important variations, the basic framework is similar across most revocable trusts.

An irrevocable trust is fundamentally different. Every provision must be tailored to the specific planning objective:

• An ILIT needs Crummey withdrawal powers, three-year lookback provisions, and insurance-specific trustee powers
• A Medi-Cal trust must navigate the intersection of probate law, tax law, and welfare law
• A special needs trust must satisfy federal SSI/Medicaid requirements while remaining flexible enough to serve the beneficiary for decades
• A SLAT must address the reciprocal trust doctrine, divorce contingency, and community property implications

No template can safely address these issues.

2. Mistakes Are Permanent

With a revocable trust, you can fix errors by amending the trust at any time. With an irrevocable trust, a drafting error can be permanent. A Medi-Cal trust with the wrong distribution provision may not protect assets. An ILIT without proper Crummey notices may lose the gift tax exclusion. A special needs trust with an incorrect payback provision may be disqualified by the Social Security Administration.

3. Tax Consequences Require Professional Analysis

Irrevocable trusts have significant income tax, gift tax, estate tax, and sometimes generation-skipping tax implications. The trust must be structured as either a "grantor trust" or a "non-grantor trust" for income tax purposes—a decision that affects how every dollar of trust income is taxed. This analysis cannot be automated.

4. No Online Service Offers Irrevocable Trusts

This is not hypothetical. As of 2026:

• LegalZoom: Offers revocable living trusts only. No irrevocable trust option.
• Trust & Will: Revocable trusts and wills only. No irrevocable trust option.
• Rocket Lawyer: Document templates for revocable trusts only.
• Nolo: Educational information only. No irrevocable trust creation.

For a detailed comparison of attorney vs. online trust services for revocable trusts, see our guide on attorney vs. LegalZoom for living trusts.

The Bottom Line on Online Services

If you need a basic revocable living trust and have a simple estate, an online service may be adequate (though an attorney is still better—see our comparison guide). But if you need any type of irrevocable trust, hiring an experienced attorney is not optional. It is the only option.

What Is Included in the Attorney Fee for an Irrevocable Trust?

At our office, special needs trusts are $950, an ILIT or a Medi-Cal asset protection trust is $4,000, and SLATs, dynasty trusts, CRTs and GRATs start at $5,500 to $6,500. Complex trusts are quoted after review. Here is what an irrevocable trust fee should cover:

Initial Consultation and Planning Analysis

• Review of your financial situation, assets, and planning goals
• Determination of which type of irrevocable trust best serves your needs
• Tax analysis (income, gift, estate, and possibly GST tax implications)
• Discussion of alternatives and trade-offs

Trust Drafting

• Custom drafting of the irrevocable trust document
• All provisions specific to the trust type (Crummey powers, distribution standards, trustee powers, etc.)
• Integration with your existing estate plan (revocable trust, will, powers of attorney)
• Review and revision until you are satisfied with the document

Trust Execution and Funding

• Proper signing ceremony with notarization and witnesses as required
• Preparation of deeds to transfer real property into the trust
• Assistance with retitling financial accounts, insurance policies, and other assets
• Letters of instruction for assets that require beneficiary designation changes

Coordination with Other Professionals

• Communication with your CPA or tax preparer regarding tax implications
• Coordination with financial advisors on investment accounts
• Communication with insurance companies for ILIT transfers
• Letters to financial institutions for account retitling

Post-Execution Support

• Guidance on trust administration obligations
• Crummey notice templates (for ILITs)
• Explanation of annual compliance requirements
• Usually 30–90 days of follow-up questions included

Tip: Ask What Is Included Before You Hire

Not all attorneys include the same services in their quoted fee. Before hiring an irrevocable trust attorney, ask specifically: Does the fee include funding assistance? Deed preparation? Gift tax return preparation? Ongoing Crummey notice support? The most common complaint I hear from clients who come to me after working with another attorney is that they were charged a flat fee for the trust document but then hit with hourly bills for everything else.

Hidden Costs and Ongoing Expenses to Expect

The attorney fee is not the only cost associated with an irrevocable trust. Plan for these additional expenses:

One-Time Costs at Creation

Expense	Estimated Cost	Notes
Attorney fee (trust drafting)	From $950	Varies by trust type; complex trusts quoted after review
Deed recording fees	$50–$150 per deed	County recorder fee
Preliminary Change of Ownership Report	$0	Required form, no fee
Gift tax return (Form 709)	$500–$1,500	If CPA prepares; some attorneys include this
Property appraisal	$300–$600	If required for gift tax reporting
Business valuation	$2,000–$10,000+	If transferring business interests

Annual Ongoing Costs

Expense	Estimated Cost	Notes
Trust income tax return (Form 1041)	$500–$2,000/year	Required if trust earns income
Trustee fees	0.5%–1.5% of assets/year	If using a professional trustee
Investment management fees	0.25%–1.0% of assets/year	If trust assets are professionally managed
Trust accounting	$500–$2,000/year	Annual or periodic trust accountings
Trust administration legal advice	$300–$500/hour	As-needed basis

Warning: The Annual Tax Return Catches People Off Guard

Every irrevocable trust that earns income above the filing threshold must file a federal Form 1041 income tax return each year. For non-grantor trusts, trust income tax rates are compressed—reaching the highest bracket (37%) at just $15,200 of taxable income (compared to $609,350 for individuals). This means trust income is taxed aggressively, and professional tax preparation is essential. Budget $500–$2,000 annually for this. For more information, see our guide to trust property tax implications.

When Is an Irrevocable Trust Worth the Cost? (ROI Analysis)

The cost of an irrevocable trust only makes sense when viewed against what it saves. Here are hypothetical return-on-investment examples:

Scenario 1: Medi-Cal Asset Protection Trust

Hypothetical example: A 70-year-old widow owns her home free and clear. She eventually needs nursing home care.

Where the home is held	Probate	Medi-Cal estate recovery	Medi-Cal eligibility
In her name alone	Passes through probate	Subject to recovery	Counted for eligibility unless exempt
Funded revocable living trust	Passes outside probate	No estate recovery	No eligibility protection beyond the home exemption
Irrevocable Medi-Cal trust	Passes outside probate	No estate recovery	Protected for eligibility once outside the look-back window

Scenario 2: Special Needs Trust

Situation: Parents want to leave $500,000 to a child with a disability who receives SSI ($943/month) and Medi-Cal.

Without SNT	With SNT
Inheritance disqualifies child from SSI and Medi-Cal	Inheritance held in trust; benefits preserved
Child must spend down to $2,000 before benefits resume	Trust supplements benefits for life
Loss of Medi-Cal health coverage	Full health coverage maintained
Cost: $0 upfront	Cost: $950 for trust
Net loss: $500,000+ in lost benefits over lifetime	Net savings: hundreds of thousands

Hypothetical Scenario: When an Irrevocable Trust Is NOT Worth It

Consider a hypothetical couple, David and Susan, both age 55, who have a combined estate of $2.5 million—a $1.1 million home, $800,000 in retirement accounts, and $600,000 in other assets. They have no disabled family members, are in good health, and have no significant creditor exposure.

Their best option: A comprehensive revocable living trust for $575 to $675 to avoid probate, plus powers of attorney and advance healthcare directives. An irrevocable trust would cost $4,000 or more at our office and remove assets from their control—without providing meaningful benefits. The money is better spent funding the revocable trust properly and avoiding common estate planning mistakes.

Scenario 3: ILIT for Estate Tax Savings

Situation: A married couple with a combined estate of $32 million owns a $4 million life insurance policy. The federal exemption is $30 million per couple.

Without ILIT	With ILIT
Life insurance included in taxable estate	Life insurance excluded from estate
Taxable estate: $32M + $4M = $36 million	Taxable estate: $32 million
Excess over $30M exemption: $6 million	Excess over $30M exemption: $2 million
Estate tax (at 40%): $2,400,000	Estate tax (at 40%): $800,000
Cost: $0	Cost: $4,000 for ILIT
Net: $2,400,000 in tax	Net saving: $1,596,000

This is an illustration, not a quote. Estates at this level need coordinated work with your CPA and financial advisor.

How to Choose an Attorney for an Irrevocable Trust

Not every estate planning attorney has experience with irrevocable trusts. Here is what to look for:

Must-Have Qualifications

• Focused practice in estate planning and trust law — Not a general practitioner who "also does trusts"
• Specific experience with the type of irrevocable trust you need — Ask how many ILITs, Medi-Cal trusts, or SNTs they have drafted in the past year
• Understanding of tax implications — They should be able to explain the income, gift, estate, and GST tax consequences of your trust
• Active California State Bar membership — Verify at calbar.ca.gov
• Familiarity with California-specific rules — Community property, Proposition 19, and California's Medi-Cal look-back window, which is being phased in to the full 30 months for applications on or after July 1, 2028 (DHCS ACWDL 25-18)

Questions to Ask Before Hiring

• What type of irrevocable trust do you recommend for my situation, and why?
• How many irrevocable trusts of this type have you created?
• What is the total fee, and what does it include?
• Is the gift tax return (Form 709) included in the fee?
• Who will actually draft the trust—you or a junior associate?
• What ongoing costs should I expect (tax returns, trustee fees, accounting)?
• How do you handle funding—will you prepare deeds and retitle accounts?
• What happens if I need changes or have questions after the trust is signed?

Reference: California Probate Code Sections for Irrevocable Trusts

• Sections 15400-15414: Modification and termination of irrevocable trusts
• Section 16000 et seq.: Trustee duties and powers
• Section 15300-15307: Creditor protection (spendthrift provisions)
• Section 16060-16064: Trustee reporting and accounting duties
• Welfare and Institutions Code 14009.5: Medi-Cal estate recovery

Complete Irrevocable Trust Cost Summary Table

Trust Type	Primary Reason	Cost Range	Best For	ROI Potential
Medi-Cal Trust	Long-term care	$4,000	Protecting home and savings for Medi-Cal eligibility (any funded living trust avoids estate recovery)	$200K–$1.5M+ in protected assets
Special Needs Trust	Disability	$950	Preserving government benefits for disabled beneficiary	$500K+ in lifetime benefits preserved
CRT	Charitable / income	From $6,500	Charitable giving with income stream	Varies by asset and income needs
ILIT	Estate tax (above $15M/$30M)	$4,000	Removing life insurance from taxable estate	Up to 40% of the policy value
SLAT	Estate tax (above $15M/$30M)	From $5,500	Moving assets and future appreciation out of the estate	Varies with estate size
Dynasty Trust	Estate tax (above $15M/$30M)	From $5,500	Multi-generational wealth transfer	Varies with estate size
GRAT	Estate tax (above $15M/$30M)	From $6,500	Transferring appreciating assets at low tax cost	Depends on asset appreciation

Frequently Asked Questions

How much does an irrevocable trust cost in California in 2026?

The cost depends primarily on the type of irrevocable trust. At our office, special needs trusts are $950, an ILIT or a Medi-Cal asset protection trust is $4,000, and SLATs, dynasty trusts, CRTs and GRATs start at $5,500 to $6,500. Complex trusts are quoted after review. SLATs and dynasty trusts start at $5,500 at our office, and CRTs and GRATs start at $6,500. These fees typically include the initial consultation, custom drafting, trust execution, and basic funding assistance. Additional costs may include deed recording fees ($50–$150), gift tax return preparation ($500–$1,500), and property appraisals ($300–$600). Annual ongoing costs include trust income tax returns (Form 1041) at $500–$2,000 per year and professional trustee fees if applicable.

Can LegalZoom create an irrevocable trust?

No. As of 2026, LegalZoom does not offer irrevocable trust creation—and neither does any other major online legal service. Trust & Will, Rocket Lawyer, and Nolo are all limited to revocable living trusts and basic wills. The reason is straightforward: irrevocable trusts cannot be safely created from templates. Each one requires custom drafting based on the specific planning objective (tax reduction, asset protection, Medi-Cal eligibility, special needs), and the legal consequences of errors are far more severe than with revocable trusts because the documents generally cannot be amended. An irrevocable trust must comply with federal tax law (Internal Revenue Code), California Probate Code, and potentially the Welfare and Institutions Code (for Medi-Cal trusts) or federal SSI regulations (for special needs trusts). No automated system can perform the legal analysis these documents require. For a broader comparison of attorneys vs. online services, see our guide on attorney vs. LegalZoom for living trusts.

What is the difference between a revocable and irrevocable trust in cost?

A revocable living trust in California costs $575 (individual) or $675 (couple) at our office. At our office, special needs trusts are $950, an ILIT or a Medi-Cal asset protection trust is $4,000, and SLATs, dynasty trusts, CRTs and GRATs start at $5,500 to $6,500. Complex trusts are quoted after review. Most irrevocable trusts cost more than a revocable trust for several reasons. First, revocable trusts follow a relatively standard framework and can be adapted from proven templates, while irrevocable trusts must be custom-drafted for specific objectives. Second, irrevocable trusts require tax analysis that revocable trusts do not—including gift tax, estate tax, income tax, and sometimes generation-skipping tax considerations. Third, irrevocable trusts require more attorney time for beneficiary structuring, trustee selection, distribution standard drafting, and funding strategy. Finally, because errors in an irrevocable trust are extremely difficult to correct, the drafting process demands greater care and review. For most California families, the right approach is a revocable living trust as the foundation, with an irrevocable trust added only when a specific planning need justifies the cost.

What types of irrevocable trusts are available in California?

California attorneys create seven main types of irrevocable trusts. Irrevocable Life Insurance Trusts (ILITs) remove life insurance from your taxable estate—relevant once an estate approaches the $15 million per person / $30 million per couple exemption. Medi-Cal Asset Protection Trusts protect your home and savings for Medi-Cal eligibility once the transfer is outside the look-back window (any funded living trust already keeps the home out of Medi-Cal estate recovery). Special Needs Trusts (both first-party and third-party) provide for a disabled beneficiary without jeopardizing SSI and Medi-Cal eligibility. Spousal Lifetime Access Trusts (SLATs) move assets and their future appreciation out of a taxable estate above the federal exemption. Generation-Skipping (Dynasty) Trusts transfer wealth across multiple generations while minimizing taxes at each level. Charitable Remainder Trusts (CRTs) convert appreciated assets into an income stream with charitable tax benefits. Grantor Retained Annuity Trusts (GRATs) transfer appreciating assets at a reduced gift tax cost. Each type serves a different purpose, and the right choice depends on your specific financial situation, family circumstances, and planning goals. Our firm helps families across all of California determine which type—if any—makes sense for their situation.

Is an irrevocable trust worth the cost?

An irrevocable trust is worth the cost when there is a specific, quantifiable planning need—and the numbers almost always favor the trust. A Medi-Cal asset protection trust ($4,000 at our office) protects a home and savings for Medi-Cal eligibility once the transfer is outside the look-back window, while any funded living trust keeps the home out of Medi-Cal estate recovery. A special needs trust ($950 at our office) preserves a lifetime of government benefits (SSI, Medi-Cal, IHSS) worth hundreds of thousands of dollars. For the small number of families whose estate exceeds the $30 million federal exemption, an ILIT ($4,000 at our office) keeping a $2 million policy out of the taxable estate saves $800,000 at the 40% rate. However, an irrevocable trust is not worth the cost if you do not have a specific need it addresses. If your estate is well under the tax exemption, you have no Medi-Cal concerns, no disabled family members, and no significant creditor exposure, a revocable living trust at $575 to $675 covers your probate avoidance needs at a fraction of the price. The worst outcome is paying $5,500 or more for an irrevocable trust you did not need—or worse, not paying $4,000 for one you did need and losing $500,000+ in assets to taxes, estate recovery, or benefit disqualification.

Take the Next Step: Determine If You Need an Irrevocable Trust

If you have read this far, you likely have a situation that may benefit from an irrevocable trust. The first step is a consultation to determine whether an irrevocable trust is right for you—and if so, which type.

We help California families with:

• Irrevocable Life Insurance Trusts (ILITs)
• Medi-Cal asset protection trusts
• Special needs trusts (first-party and third-party)
• Spousal Lifetime Access Trusts (SLATs)
• Generation-skipping and dynasty trusts
• Charitable remainder trusts and GRATs
• Coordinated estate plans with revocable living trusts, powers of attorney, and advance directives
• Comprehensive asset protection planning

Call (818) 337-4071 or visit our contact page to schedule a consultation. We serve families throughout California from our Burbank office.

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About the Author

Rozsa Gyene (State Bar No. 208356) is a California estate planning and asset protection attorney with over 25 years of experience serving families throughout California. She specializes in irrevocable trusts, revocable living trusts, Medi-Cal planning, special needs trusts, trust administration, and probate. Rozsa creates customized irrevocable trust strategies that protect family wealth, reduce estate taxes, and preserve government benefits for vulnerable family members.

Office Location: 3500 W. Olive Ave., Suite 300, Burbank, CA 91505

Phone: (818) 337-4071

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Disclaimer: This article provides general information about irrevocable trust costs and types in California and should not be construed as legal advice. Irrevocable trusts have significant legal, tax, and financial consequences that vary by individual circumstance. This article reflects California and federal law as of August 2026, including the One Big Beautiful Bill Act (P.L. 119-21). Tax rates, exemption amounts, and Medi-Cal rules are subject to change. The cost ranges cited are estimates based on typical California attorney fees and may vary by attorney, geographic area, and complexity. Consult with a qualified estate planning attorney about your specific situation before creating any irrevocable trust.

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