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Next year, 2010, is the year that estate planners call the “Throw Mama from the Train-Year.” The IRS will collect no “death taxes” from the estate ofanyonewho passes away in 2010 no matter how rich the deceased may be; including Bill Gates, Warren Buffet, etc.

Badly drafted wills and trusts areoften drafted by lawyerswho do not often draft wills and trusts.

The most compassionate area of the law is the trusts, estates and probate practice because estate planning and probate litigating lawyers uniformly help the greatest number of people while causing the least amount of damage.

Probate, the process that transfers the worldly possessions of the deceased to the intended beneficiaries (by will) or the closest heirs (by intestacy), as overseen by your county’s probate court,is generally a good thing for most people. Some states have rules that make probate harder or costlier than other states; Georgia has rules that make the probate of a decedent’s estate generally easier and less costly than states like Florida and California.

The stepfamily is usually greedy in a will contest situation. I have found many families, lawyers and accountants that agree on the issue. If it’s your money and you know what you want to do with it, plan now or forever’s gone the blended family peace after you’re deceased.

It is common for relatives, stepfamily, or acquaintances of the decedent to raid the home and tangible possessions in the hours and days following the death. I call this the “land rush.”

I estimate that people need revocable living trusts only about 5% of the time. So please be wary of the salesman or lawyer who heavily pushes a RLT-centered estate plan. Sellers of the revocable living trust (RLT) are often selling the wrong estate planning instrument. Get a second opinion.

Often less costly, an estates attorney-advised, last will and testament is often the better and correct way to go. Planning with an estates lawyer would 1) preserve your legacy and 2) help set a plan for the trust-support of your children by life insurance proceeds should anything happen to their parents. That’s important.