I'm US citz. Married to NRA living abroad. I'm on US payroll but I am not working much. Basically I get paid only I work. My salary is not significant. I only have an investment account which I declare in tax form every year. I file as married filing separate. My husband has saved some money which is in Swiss bank accounts but the money in those accounts is the result of his earnings, not mine. My name is not in the accounts and our concern is if something happens to him what are the tax implications for me and for my child who is a minor and holds a US passport. We are considering a Non-grantor trust (revocable).

Yours is a significantly complex tax situation that warrants the personal attention of a international tax consultant on a face-to-face basis.

In other words, pay the money to get competent, tax advice for your situation and stop trying to do it on the cheap with this kind of forum.

Instead of coming up to conclusions on whether I am cheap or not for addressing this subject on this forum, why don't you try to give a proper advice. For example, you could mention names of competent law firms that can handle my complex situation. In fact, I don't expect the advice of such complex matter to be provided for free. The reason why I posted the question was to get advice on who could help as there are plenty of offers on the internet and I, as I mentioned, live overseas.