When a person who owns property or other assets dies, the federal government—and some state governments—impose an estate tax on the value of the property. Estate tax laws change constantly, therefore it can be extremely beneficial to speak to a knowledgeable California estate tax attorney when you are in the process of creating an estate plan. There is good news regarding estate taxes, however. Speaking on the federal level, estate tax does not generally affect very many American taxpayers—typically only those in the top two percent of the nation’s wealthiest.