As an estate can only have one GRE, the trusts created for the minors will be personal trusts, subject to the higher rate of tax.  As they are created due to the death of an individual, you could designate one as a GRE, but only if the estate does not use that designation.  The GRE designation only last for 36 months after death, so any trust remaining after than time will be subject to the high rate of tax. This all changes if the beneficiary is a disabled child.  You should consult with a lawyer and/or tax specialist on this as my knowledge in this area could be rusty.  I do recall that it used to be common to name multiple trusts, but is less so now.  The important things will be to have a way to pay the income out to the beneficiary so that it is taxed in their hands instead of in the trust.