The course describes the differences in estates including planning opportunities to reduce or even eliminate estate taxes and explores intestacy laws; considerations for the care of minor children; applicability of a durable power of attorney and living wills, and planning for the elderly client. The use of the marital deduction and the applicable credit amount is addressed to minimize or eliminate the estate tax. Discussion of the portability election available to an executor of a decedent is discussed along with advantages and disadvantages of relying on the election.