Further thoughts about the estate.
After I die:
1) you will have immediate assets to all liquid assets,
since you are co-owner or co-trustee of all but two accounts,
Bank of America
Cambridge Trust Co 46-505-420
and of both of these you are deignate beneficiary on death.

2) You will be trustee of all four real estate trusts.
In my judgment it is not necessary (or even desirable)
to file notices of successor trusteeship such as I have
drafted until a) sale is imminent or b) some other undefined
contingency intervenes.

3) Be sure to file IRS Forms 1040 (April 1) and 5500EZ (July 1)
in timely fashion

4) My liquid assets alone, well below $1,000,000, will not require
the filing of a Massachusetts Estate Tax return. Whether I own real
estate trust assets, and if so, whether they require the filing of
an estate tax return is not predictable, because there is neither
statute or precedent to follow. A decision by the Court would be
arbitrary and unpredictable.

5) If my understanding is correct, the filing of an estate tax
return creates risks of criminal penalties (for allegedly false
statements) which risks are absent when no return is filed and
no statements are made.

6) I understand that absence of an estate tax return makes the
sale of real estate not in trust (fee simple) virtually impossible.
I have no knowledge about the manner, if any, in which the absence 
of a filed estate tax return would affect the transfer of trust assets.