A trust can match probate's creditor cutoff — but not dodge the estate tax
Hawaii's two-sided standout feature: under HRS § 560:3-801(f), a trustee can independently publish notice to creditors and get the same 4-month claim bar a personal representative gets in probate — a genuine, rare parallel system that lets a fully funded trust cut off creditors quickly, without ever opening a Circuit Court case. But Hawaii also has its own separate state estate tax (HRS Chapter 236E), on top of the federal one, with a fixed $5,490,000 exemption and rates from 10% to 20%. Because Hawaii's taxable estate follows the federal gross-estate definition, assets held in a revocable trust remain fully includable — a trust changes how quickly creditors are cut off, not whether this tax applies.
The probate side of this comparison reuses the same approach as the Hawaii Probate Cost Calculator: reasonable compensation under HRS § 560:3-719 for the personal representative, and a similar reasonable-fee standard for the attorney — neither has a fixed statutory percentage. Reported fees often land in a rough 3–7% market range for each. The trust side is also market data: Hawaii attorneys typically charge roughly $2,900–$4,700 for a basic revocable living trust, with Hawaii-specific hourly-rate data putting a fuller plan closer to $3,900–$5,850. See the full breakdown in Hawaii Living Trust Setup Cost.