ESTATE PLANNING AREAS OF EMPHASIS Basic Planning Wills Health Care Directives (Living Wills) Durable Business Powers of Attorney Revocable Trusts (to avoid probate) Premarital Agreements Gift and Estate Tax Planning Credit Shelter (Marital Deduction) Trusts Irrevocable Life Insurance Trusts Charitable Remainder Trusts Generation Skipping Trusts Gift Annuities Annual Exclusion Gifts Business Planning Family Succession Plans Family Limited Partnerships Corporate Reorganizations Trust and Estate Administration Probate Proceedings Trust Accountings Guardianships and Conservatorships Supplemental Needs Trusts (for incapacitated beneficiaries) Frequently asked Estate Planning Questions Contact Carpenter & Wangberg, P.A.