When it comes to planning for one’s estate, there are many issues that have to be considered. In the day’s of I Love Lucy and Leave it to Beaver it was probably an easy task for Ricky and Ward to figure out who would get what. Today, it’s not so simple. With the divorce rate around 50% and many getting remarried, more characters are introduced and have to be considered. Lets use The Brady Bunch as an example for today’s estate planning topic. Suppose Mike and Carol did not have the perfect second marriage where everyone came together and took happy trips to the Grand Canyon. Mike wants to make sure that his beloved wife is taken care of once he passes away; however, he has no intention of supporting his floozy step-daughters. Mr. Brady can rest assured that with the help of an Estate Attorney, he can accomplish his wishes. A Qualified Terminable Interest Property Trust (QTIP) is an option. A QTIP is designed to allow the grantor to set aside property for a spouse and determine the remainder beneficiaries. The property set aside for the spouse qualifies for the unlimited marital deduction, if specific rules are met. Mike can state that upon his death, Carol receives distributions from the trust. Mike has specified that after her death, the remaining balance will transfer to the beneficiaries of his choice. There are many estate planning tactics that can be accomplished with the establishment of a QTIP. However, with the expected changes to the estate tax and specific rules regarding a QTIP, it would be best for Mike to seek professional help.