Depending on one's family circumstances and financial situation, clients may need to consider whether to avoid probate of certain assets, and how to minimize estate taxes.

Avoiding Probate of one's assets may not be necessary where the major beneficiaries named in the Will are the decedent's heirs-at-law, or next of kin.  In this case, the risk of a Will contest is minimal, and there is little need to avoid probate.

However, where there is a high risk that one's next of kin might contest the Will, one should consider ways to remove assets from probate.  For example, there is a greater risk of a Will contest where a parent decides to favor one child in his Will over another child.  There may be important reasons to write the Will in this manner; regardless, the child who is receiving less may file an objection with the court, seeking to have the Will declared invalid.

In a similar manner, where a Gay or Lesbian client intends to leave the bulk of his/her estate to a domestic partner, the client's family of origin may file a Will contest.

In the initial consultation, an attorney may discuss these issues with a client.  The attorney will suggest various ways to transfer property to designated persons outside of one's probate estate, including joint tenancies and/or revocable or irrevocable trusts.  Each method has pros and cons that should be discussed in depth.

Minimizing Estate Taxes is an important issue to discuss in the initial consultation, especially if the client expects to have a large probate estate.

At the present time (2008), the federal government provides an exemption of $2 million on all estates (increasing to $3 million in 2009).  What this means is that the first $2 million in the estate is not taxed at all.  However, the amount over and above $2 million is taxed, at a current rate between 45-50%.

Prior to the initial consultation, a client should gather together all documentation of her assets and ascertain their current value.  During the consultation, an attorney will discuss what avenues are available to minimize one's federal tax debt, including utilizing the marital exemption for married couples, and irrevocable trusts.