The site begins with an article explaining the changes resulting from the Tax Payer Relief Act of 1997. It highlights each change and gives a good description of the impact on estate planning. Some of the changes covered include cost of living increases for annual gift tax exclusino amount, the family owned business exclusion, and capital gains exemption of $500,000 from sale of a residence. The next section of the site includes many articles on various topics from the creator's estate planning newsletter. These articles cover topics such as scam trusts, general information about estate taxes, and California probate fees. For those new to estate planning, the third section of this site contains a lenghy booklet which answers most questions about estate planning (especially for California residents). This area covers topics in detail rarely seen on other sites. It explains such things as using an exemption trust, using a wait and see apaproach with exemption trusts, how to avoid paying estate tax on life insurance by controlling the incidents of ownership, gift tax issues, generation skipping transfer tax, and advanced estate planning.

Other noteable features of the site include an article on determining if your attorney is qualified, a huge list of related links, and a section of wills on the web. You won't be sorry to visit this site - an all around high quality site.