A revocable trust agreement (also referred to as a trust instrument or declaration of trust) for a married individual in Illinois that includes a disclaimer trust to make use of the federal estate tax exclusion of the first spouse to die. A disclaimer trust, if funded, operates as a directed credit shelter trust would, by helping to minimize overall estate taxes in both estates. However, it provides more flexibility to the surviving spouse than a directed credit shelter trust, because the decision of whether to fund the trust can be made when the first spouse dies rather than when the trust agreement is drafted. This Standard Document has integrated notes with important explanations and drafting tips.