State laws differ with respect to the language that must be used to name a residual beneficiary.

For Alabama, South Carolina and Kentucky, the trust must specify a particular person or entity as the residual beneficiary. In these states, if the trust states that after death the trust will go to a specifically named person or entity, or if it states that the trust is to go “to my children, or issue, or descendants”, this is specific enough to identify a person and the trust is irrevocable.

If, on the other hand, the trust language says that after death, the trust will go “to my estate” or “to the heirs” of the primary beneficiary (or some other non-specific general term), this is not sufficient. This trust would be revocable by the grantor because this wording is not specific enough to identify persons who, upon the person's death, may become the person's heirs.

For Florida, Georgia, Mississippi, North Carolina and Tennessee, the above general principle is not followed.

For Tennessee, as long as the trust names any residual beneficiary, even an unborn child, it is not a sole beneficiary trust and, therefore, may not be revoked by the grantor.

For Mississippi, as long as the trust names a residual beneficiary, other than an unborn child, it is not a sole beneficiary trust and, therefore, can not be revoked by the grantor. Where the residual beneficiary is an unborn child or children, and the grantor has no children, examine the file for evidence that the grantor is unable to have children. If such evidence exists in the file, then the trust would be revocable by the grantor and is a resource. Do not question the grantor or seek additional evidence outside of the file concerning their ability to procreate. If no evidence exists in file, the trust is irrevocable.

In North Carolina, a specific person or entity may be designated. In addition, wording such as “to my estate” or “to the heirs” (or some other general non-specific term) is sufficient to name a residual beneficiary.

Refer any questionable trust document to the Office of General Counsel through the Assistance Programs Section in the Regional Office.

In Florida, a specific person or entity may be designated. In addition, wording such as "to my heirs," "to my heirs at law," "to my next of kin," "to my distributees," "to my relatives" or "to my family" (or language of similar intent) is sufficient to name a residual beneficiary.

In Georgia, a trust may designate a specific person or entity as the residual beneficiary. However, a trust that describes a residual beneficiary with language less clearly tied to a particular individual, such as “to my heirs” or “to my estate” (or language of similar intent), can also establish an irrevocable trust, because no trust under Georgia law is considered revocable merely because the life beneficiary has power over the assets of the trust or because the life beneficiary’s heirs or estate have a remainder interest in the trust.