Here are the custodial trusts for the four children.
The trusts are identical, except for the sequences
of successor trustees. I would like to think that the
symmetry of each of the children's potentially serving
as successor trustees for one another, would make this
scheme acceptable. Of course, I'll make any changes you
want. There's obviously no need to do anything until
after Congress has clarified the estate tax laws for the
forseeable future.