I am in the process of filing forms for an estate in Massachusetts

The assets at death of the second parent to die were transferred from a revocable Living Trust to an Irrevocable Remainder share trust to be equally divide amongst three beneficiaries.

The assets are a combination of securities and Rental Real Estate.

The value of the Remainder trust exceeds the $2 M limit , thereby requiring the filing of the estate tax form m-706.

Do I file a Federal Form 1041and a Massachusetts form M-706?

Massachusetts also references the need to complete a Federal form (706,1999 version) Do I need to do this since there will be no need to file a current form706?

How do i handle the value of the rental property?

Sorry for all the question.

I have done estates in Mass in the past but this id the first time I'm dealing with a remainder Trust