A revocable trust was a “living trust” and so exempt from realty transfer tax even though the trust document originally allowed distributions to persons other than a settlor if a settlor became incapacitated because a retroactive modification of the trust under 20 Pa.C.S. § 7740.6 to carry out the settlors’ tax objections was approved by the court and the modification was effective even though the petition was filed after the realty was transferred and even though the Commonwealth was not a party to the modification proceeding. Ebersole v. Commonwealth, ___ A.3d ___, 360 F.R. 2020 (Cmwlth. 10/10/2023).