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A fully-funded joint revocable living trust will serve as a will substitute in order to avoid probate at both spouses deaths. A general durable power of attorney for each spouse, with the revocable living trusts, will avoid the need for a guardianship in the event either spouse become incapacitated during their lifetime. Also needed will be living wills and health care powers of attorney for each spouse. The living trust, when properly funded, will provide for the probate-free transfer of the assets. The distribution pattern will provide for divorce and lawsuit protected inheritances to the children. In addition, the revocable living trust will provide a simple mechanism for to distribute tangible personal property in accordance with a handwritten memorandum. The revocable trust will also include a provision that is designed to fully utilize both spouses applicable credits against the estate tax.




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