Once the trust expires and passes to the donor's heirs, estate and gift taxes are substantially reduced.

When the trust expires in three years, the house belongs to the children.

If the parent dies before the trust expires, the children have to pay the estate tax on what the value of the house was when the parent died.

Children become their parents' landlord when the trust expires, and children could evict the parents or raise the rent.

The trust created by Mr. Gardiner's Aunt Sarah will expire when he dies.

But the trust can run only for 20 years and must designate a charity to receive any money left when the trust expires.

The filing said a letter of credit, which the trust used to borrow $200 million by selling commercial paper, would expire next June and might be difficult to replace.

The trust would expire after six years, giving Northwest control.

The trusts expired in 1985 and, per tax law, the foundations must give away 5% of their assets per year.

The trust expires with the death of the last relative who was alive when Mr. Hearst died, in 1951.