How Does a Trust Move to another State?

[Account Closed]

A revocable estate planning trust is now irrevocable after grantor passes away. Trust holds several tax sheltered accounts (IRA, 401k). Successor trustee wants to minimize taxes upon distribution of these tax sheltered accounts. Trust was formed in CA. How does the trust establish residency in a zero tax state like say FL so as to make the trust assets last longer for the beneficiary?

[Christopher Smith]

I think California trust taxation is driven by residence of the trustee/s, residence of the beneficiaries, and whether or not the trust distributes it's income and to whom.

There may be some planning opportunities around those variables.