An excellent program as always.............. One further take on Peter Grandich's wise remarks. If one has a child with a developmental disability or any disability which would compromise their ability to make a living, it is important to consider a testamentary(set up within the will) special needs trust to insure that any benefits that the child or adult child is legally entitled to are not taken away by a influx of cash, income producing properties, life insurance etc. upon the death of the parent making the will. The child does not take the above properties in his or her name but the trust does and the child is the beneficiary. An example as to why this is important is in the case where a child of any age is receiving Social Security disability any other financial benefit. If the child were to receive assets directly without such a trust, then the $2000 limit on his or her bank account would be easily reached and the Government could draw down on such assets until they are depleted as an offset and as a condition of receiving any further benefit to which the child is otherwise legally entitled to. Perhaps Dennis can further elaborate. Fees for a good estate planning attorney are reasonable and essential in the above scenario and other situations to pass on some degree of wealth to such a child to ensure a modicum of economic support. Tax avoidance is permissable, even encouraged under the Internal Revenue Code and