Will Planning Will $1,300,000 Estate On First Death $650,000 No Tax $650,000 $ 1,300,000 $ 650,000On Second Death $650,000 to be taxed 37-55% Also 5-7% of Gross to Probate Cost to Family-$300,000

Non-tax Trust Plan Marital Trust on first death on second death heirs No Probate Revocable Living Trust

Tax Planning Estate Plan Family Revocable Living Trust On first Death Marital Trust Family Trust $650,000 Survivor Trustee On second Death Heirs No Probate, No Taxes up to $1,300,000, Savings-$300,000 all income

Tax Planning Estate Plan On first Death Marital Trust Family Trust $650,000 Survivor Trustee On second Death Heirs Life Insurance Trust tax free policy all income Family Revocable Living Trust

Associated Documents Funding Documents Pour-Over WillsDurable Powers of Atty. for Prop. Durable Powers of Atty. for Health Certificate of Trust Family Revocable Living Trust

Cost Comparison Administration Costs Estate Size