¹About the estate planning Web site: The estate planning Web site (which includes all attachments) is not intended or written as legal or tax advice, nor are we authorized to give such advice. Nothing is intended or written to be used, and cannot be used by any person, for the purpose of (i) avoiding any tax penalties or (ii) promoting, marketing, or recommending to any other person any transaction or matter addressed herein. We encourage you to seek advice from your own legal or tax counsel. Also, the laws that may impact your situation can vary depending on your specific facts (including your legal state of residence); our goal is to provide the most widely used or understood meanings and explanations as opposed to those of any specific law. If you need to update your estate plan or create one, you should confer with an estate planning attorney or professional advisor to help with your expectations and document your plan to comply with state and federal law.