Introduction
The chief uncertainty
The building blocks for payments to beneficiaries
Sheltering of exemptions : methods, amounts and adjustments
Increase of basis during repeal
Configurations
Allocation of death costs
Special dispositive provisions
Avoiding and attracting grantor-trust treatment
Accommodation of special assets
Inter vivos marital dispositions
Integration of exempt and non-exempt dispositions
Perpetuities and power-of-appointment issues
Trust management
Conclusion.