when a residence is owned in a trust is it subject to estate tax after death?

Question

The trust has one trustee and one unrelated successor trustee who can be appointed as trustee anytime by the original trustee or is automatically appointed with death or incapacitation! The residence is valued at 4 million with other assets valued at 1 million for a total estate valued at 5 million today!

Answer 1

If it is a revocable trust it will be subject to estate tax of the grantor of the trust.
If it an irrevocable trust generally not. It would depend on who the trustee is and the powers of the beneficiary.
If it is a qualified personal residence trust it would be subject to tax if the grantor dies before the end of the trust term