Noncoordination of probate and nonprobate assets. Change ownership of bank and brokerage accounts from right of survivorship to tenants in common. QTIP trust income. Surviving spouse must be entitled to all trust income at least annually. Critically evaluate all boilerplate language in light of a client's circumstances.
Life insurance proceeds.
Consider the use of an irrevocable life insurance trust. Gifts of future interests. Convert to gifts of present interests. Funding testamentary trusts. Fund testamentary trusts as soon as practical.