Yes, but what you will need to do will depend upon the type of estate plan that you and your spouse implemented prior to his or her death.  For example, if you had trusts that addressed estate tax planning, then there may be some steps that you will be required to take in order to minimize estate taxes. You should consult with an attorney who specializes in estate planning, probate and trust administration to advise you in this instance. If estate taxes do not apply to you, then there may still be other tasks in which you will have to engage as trustee.  For example, if your spouse held assets individually at his death, then a probate estate may need to be opened to transfer these assets to the trust. Finally, you should go over your own estate plan in an effort to avoid probate or estate tax at your death.  You should also review your plan to determine whether you wish to make any changes in your fiduciaries or plan of distribution.  Your estate plan was based on the family, financial and tax situations envisioned at the time it was prepared. This plan should now be analyzed in light of current conditions, as there may be opportunities to reduce taxes or optimize other personal planning strategies on an after-death basis.  As a result, these situations should be carefully reviewed with legal counsel so that you may make informed decisions.