My concerns with your estate plan take into account the numerous reasons why traditional estate planning for simply probate-avoidance or tax-avoidance is inadequate.

1. Estate planning is not just for the rich, and the most beneficial use of estate planning will address that uncomfortable period, in terms of our psychological approach, between capacity and death. In other words, your estate plan should plan for a period of physical and/or mental incapacity.

2. Estate planning should consider the advisability of who is appointed as decision-maker or trustee. How reliable is that person? Is there a self-interest? The standard trust will "waive accountings" or language to the effect that, as long as the trustor is alive. Should an incapacitated Trustor have the ability to waive accountings? If the Trustor suffers from Alzheimer’s or other debilitating illness, does this really make sense?

I now counsel about the advisability of having an accountant or other trusted professional, such as myself, as a person who will receive a copy of your Trustee's accounting as a safety mechanism...

3. Estate planning for middle class families should also include Medi-Cal planning. Why put me and your family or Trustee in the position of having to recommend a breach of trust or divestiture of assets. If the size of your estate merits it, I will include a discussion about how You feel about Medi-Cal planning. Let's keep the ethical dilemma off of the shoulders of someone else.

4. Estate plans should be reader-friendly documents...my clients will have a copy of their entire estate plan, and as many copies as they request, all organized in a notebook. I use extra-large print for my clients who have vision problems...what a simple innovation, but it helps tremendously.

5. I sometimes make recommendations as to utilizing professional fiduciaries by matching personalities and economies. Over the years, I have found that sometimes the biggest barriers to doing estate planning are 1. Not wanting to burden my friends 2. Not trusting someone with my estate and 3. Not wanting to cause distention in the family by selecting one child/sibling/cousin over the others. The use of a professional fiduciary makes sense in these circumstances.