资产转移计划(Estate Planning)

经常运用的工具:
Will, Living Trust(可变更信托), General Durable Power of Attorney(委任书), Appointment of Health Care Agent, Advance Medical Directive, Irrevocable Life Insurance Trust.

如果没有遗嘱, 家属要面对第一个法律程式就是公开认证:Probate.Can last two years.
遗产税:46% (2006)