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This article makes an important point about portability in terms of moving a trust from state to state, not to be confused with porting unused estate tax exclusion from a deceased spouse. The former is easier with revocable trusts but also attainable with irrevocable trusts, especially with trust protector provisions.

Revocable trusts are usually “portable.” When you move to a new state, the laws and rules of that state now apply to your New York trust. So, nothing needs to be done. However, the language in the trust describes this portability feature, so the trust must be reviewed to confirm the portability benefit.

Source: Bonnie Kraham: The portability of trusts