82 y/old Mom with Qtip and Testamentary

by Suzanne clark
(Jackson mississippi )

My Deceased father died 20 years ago, leaving my Mom now 82, with qtip and testamentary trust.

She has lived off the interest..20 years now. My sister and I are co trustees, .. my question is., at her age now, should we revise or unite these trust into one to save on estate taxes?
Thank u

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