The Tools & Techniques of Estate Planning for Modern Families, 4th Edition

By Wendy S. Goffe and Kim Kamin

This book is entitled “Estate Planning for Modern Families.” But what is a modern family in the 21st century?

Since before the country was founded, the traditional notion of an American family was understood to mean a heterosexual couple who married until death did part them, who naturally conceived and then raised their own children, and whose children would be expected to repeat the same pattern. However, evolving social norms and technological advances have challenged traditional notions of family and how estate planning advisors must consider their clients' needs. Broadly stated, these considerations include aspects such as: (i) changes due to marital and relationship status, (ii) gender norms and identification, (iii) various paths to parenthood, (iv) longer lifespans, (v) globalization, and (vi) technology.

Since the previous edition in 2019, there have been other significant changes to the social fabric in our country, including the global pandemic, increasing concerns about mental health, addiction and ethics, the racial justice movement and resulting backlash, and the current culture wars over all issues surrounding identity, including gender, sexuality, ethnicity and religion. This new book does not shy away from these controversial issues, but attempts instead to respectfully address them to provide helpful information to assist estate planning advisors in their interactions with diverse client families.

What's New in the 4th Edition:

• New chapters have been introduced to address critical topics:
  • Planning for Racial and Ethnic Diversity
  • Planning for Religious Differences
  • Planning for Addiction and Mental Health
  • Planning for Contemporary Ethical Considerations
• Inclusiveness and Gender-Neutrality:
  • The drafting process now emphasizes inclusiveness, recognizing the dynamic shifts within modern families. In the 21st century, precision matters-there's no need to risk offending clients or rely on gendered pronouns.
  • Gender-neutrality is further emphasized when planning for transgender clients or family members.
• Grey-Divorce Considerations:
  • Specific attention is given to “grey-divorce,” which occurs later in life.
• Protecting Clients Post-Dobbs Case:
  • Strategies to safeguard clients impacted by the Dobbs case (June 2022) are discussed. Concerns arise from the potential overturning of protections for same-sex couples provided by Windsor and Obergefell
• Retirement Planning under the SECURE Act:
  • This edition delves into retirement planning, considering the implications of the SECURE Act.
• International Couples:
  • Updated material addresses planning for international couples.
• Enhanced Guidance for Clients with Declining Capacity:
  • Improved details and fresh drafting recommendations cater to clients facing capacity challenges.
• Charitable Giving and Noncharitable Trusts:
  • New content explores charitable giving using noncharitable trusts, philanthropic LLCs, and 501(c)(4) structures.
• Donor Advised Funds:
  • An expanded discussion covers donor advised funds as a powerful giving vehicle.
• Digital Assets and Cryptocurrency:
  • Revised insights account for the rapid growth of digital assets and cryptocurrency, offering nuanced planning approaches.
• Updated Checklists:
  • This edition includes refreshed checklists to aid practitioners in their comprehensive planning.

• Language: English
• Publisher: The National Underwriter Company
• Release date: Feb 28, 2024
• ISBN: 9781588528391

Book preview

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DEDICATIONS

I extend my heartfelt gratitude to my husband, Scott, and our daughter, Maya, for their unwavering patience and support of this project. I am deeply thankful to Judy Courshon, who believed in my potential as a budding lawyer and welcomed me to assist her clients. My sincere appreciation goes to Mike Carrico, who entrusted me with my first presentation on same-sex marriage. I am indebted to my friends and colleagues, Professor Karen Boxx, Professor Patricia Cain, and Ann Wilson, for their assistance in my search for answers throughout my career. I am profoundly grateful to Kim Kamin for her exceptional organizational prowess, extensive knowledge, commitment, and her dogged perseverance. My gratitude extends to my esteemed colleagues at Stoel Rives LLP for their invaluable support throughout this project. A special thanks to my former colleague and future lawyer, Luis Martos, whose knowledge, editing, commitment, and Blue Book citation skills were key to the success of this book. Finally, I express my thanks to Steve Leimberg for his consistent encouragement; and I owe my fascination with estate planning to Professor John Price, who sparked this interest in me. May their memories be a blessing.

– Wendy S. Goffe

My deepest gratitude to the late Steve Leimberg for inviting me to lead this project back in 2015, to Wendy Goffe for her incredible partnership over the past almost ten years and for her outstanding (and always fun) collaboration as co-author and co-executive editor, to all our contributing authors for their passion and expertise, and to the team at ThinkAdvisor for making this new and improved edition a reality. I also thank my executive assistant, Emma Rademaker, for her invaluable help, my colleague, Jonathan Lee, for his contributions, and my partners at Gresham for their support. I thank my parents, Kay and Malcolm Kamin, for teaching me to set ambitious goals and to always try my best at any endeavor. Finally, all my love and appreciation to my husband, Greg, and our son, Grayson, for their steadfast encouragement and understanding which enabled me to work on this book.

– Kim Kamin

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ABOUT THE AUTHORS

Stephan R. Leimberg

The late Stephan R. Leimberg was the CEO of Leimberg and LeClair, Inc., an estate and financial planning software company, CEO of LISI, Leimberg Information Services, Inc., an email newsletter service, and President of Leimberg Associates, Inc., a publishing and software company. He was an Adjunct Professor in the Masters of Taxation Program of Villanova University School of Law and former adjunct at Temple University School of Law. He held a B.A. from Temple University, and a J.D. from Temple University School of Law. Leimberg was also the Editor of the American Society of Financial Service Professionals audio publication, Keeping Current.

Leimberg was the author or co-author of numerous books on estate, financial, and employee benefit and retirement planning and a nationally known speaker. Leimberg was the creator and principal author of the entire Tools & Techniques series including The Tools & Techniques of Estate Planning, The Tools & Techniques of Financial Planning, The Tools & Techniques of Employee Benefit and Retirement Planning, The Tools & Techniques of Life Insurance Planning, The Tools & Techniques of Investment Planning, and The Tools & Techniques of Risk Management.

Wendy S. Goffe

Wendy S. Goffe is a partner with the law firm of Stoel Rives LLP, Seattle, Washington, with over 30 years of experience counseling clients on estate planning issues. She has been named one of The Best Lawyers in America for trusts and estates (2007–2023), Super Lawyers for estate planning and probate, nonprofit organizations (2003–2023), top 50 women lawyers (2006–2019, 2021-2023), and top 100 lawyers (2008–2014, 2018, 2021-2023). She has been listed in Chambers High Net Worth Guide (Private Wealth Law – Washington) (2016–2023), and is a Fellow of the American College of Trust and Estate Counsel (ACTEC), chair of the ACTEC Family Law Task Force, a member of the ACTEC Digital Property Committee, a member of the Fiduciary Litigation Task Force and ACTEC Liaison to the American Academy of Matrimonial Lawyers. She is a member of The International Academy of Estate and Trust Law. She is also an Accredited Estate Planner® (Distinguished) as awarded by the National Association of Estate Planners.

Wendy Goffe has more than 30 years of experience counseling clients on estate planning issues, including representing and collaborating with private collectors, foundations, museums, and art advisors needing legal counsel related to the purchase, sale, gifting, and recovery of fine art and other creative works. Wendy advises clients on probate and trust administration, estate and gift taxation, charitable giving and nonprofit entities, and issues concerning unmarried couples. She has extensive experience preparing prenuptial, postnuptial, and cohabitation agreements.

She is a Professional Advisor on Estate Planning Law to the American Law Institute Continuing Legal Education (ALI CLE), The Fred Hutchinson Cancer Center Planned Giving Advisory Council, The Seattle Foundation Professional Advisory Council, and the Children’s Legacy Council of the Children’s Hospital Foundation. She is a former Adjunct Instructor at Seattle University Law School. ln her free time Wendy is a volunteer for Girls on the Run and an avid trail runner.

Kim Kamin

Kim Kamin is a partner and the Chief Wealth Strategist at Gresham Partners LLC, an independent wealth management firm serving as a multi-family office for select families nationally. At Gresham, Kim leads the development and implementation of estate and wealth transfer, philanthropic, educational, and fiduciary planning activities. Previously, she was a partner in the Private Clients, Trusts, and Estates Group at a large national law firm where for many years her legal practice involved all aspects of trust and estate planning, administration, and dispute resolution; advising families and their privately held businesses on a wide array of wealth preservation, asset protection, and succession planning issues; and serving as counsel for the formation and operation of not-for-profit entities.

Kim is also an adjunct professor at the Northwestern University Pritzker School of Law and on faculty for the University of Chicago Booth School of Business Executive Education. She serves on the UHNW Families & Family Offices Committee of the Trusts & Estates Magazine Editorial Advisory Board, has published on a wide variety of topics and is also a frequent lecturer in a variety of venues across the country.

Kim is a Regent of the American College of Trust and Estate Counsel (ACTEC), Past President of the Chicago Estate Planning Council, and is the Estate Planning & Legal Issues Domain Chair for the UHNW Institute. She serves on advisory boards for multiple local philanthropic organizations. Kim received her B.A., with distinction and departmental honors in Psychology, from Stanford University and her J.D. from the University of Chicago Law School. She is an Accredited Estate Planner® (Distinguished) and a 21/64 Certified Advisor.

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ABOUT THE CONTRIBUTORS

Leigh-Alexandra Basha

Leigh-Alexandra Basha is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Washington, D.C., office. As head of McDermott’s Washington, D.C., Private Client Practice Group, Leigh focuses her practice on domestic and international estate and tax planning. Leigh is experienced in counseling an affluent international client base on a wide range of sophisticated matters, including estate and trust administration, family wealth preservation, tax compliance, business succession planning, expatriation and pre-immigration planning. Leigh received her LL.M. in taxation from Georgetown University Law School and her J.D. from American University Washington College of Law, where she was an adjunct professor of wills, trusts and estates. She earned her A.B. in government from Georgetown University. She has held several leadership positions in ACTEC, the International Academy of Estate and Trust Law, the ABA, and the IBA. She is admitted to practice in the District of Columbia, Virginia, Maryland, and before the U.S. Supreme Court and the U.S. Tax Court. Leigh contributed to the chapter on Planning for International Couples.

Carole M. Bass

Carole M. Bass is a partner in the law firm of Sullivan & Worcester and is based in the firm’s New York office. Carole’s practice focuses on advising high net worth clients in all aspects of estate and wealth transfer planning. She works closely with individuals and families to structure sophisticated, tax-efficient plans designed to minimize estate, gift and generation-skipping transfer taxes and to effectuate non-tax objectives. In addition, Carole assists clients in the administration of estates and trusts and represents clients in the preparation and negotiation of prenuptial and postnuptial agreements. She is nationally known for advising clients on cutting-edge estate planning issues involving the use of assisted reproductive technology. Carole is a peer-elected Fellow of the American College of Trust and Estate Counsel (ACTEC) and a member of the ACTEC Family Law Taskforce. She is also an active member of the American Bar Association (ABA) and serves as the Co-Chair of the Continuing Legal Education Standing Committee and a member of Section Council of the ABA Real Property Trusts & Estates Section. Carole contributed to the chapter on Planning for Assisted Reproduction.

Karen Boxx

Karen Boxx is on the faculty of the University of Washington School of Law where she teaches in the areas of trusts and estates, community property, property law, conflicts of laws, cannabis law and professional responsibility. She was co-reporter for the Fifth Edition of the American College of Trust and Estate Counsel Commentaries on the Model Rules of Professional Conduct and is reporter for the Sixth Edition of the Commentaries. She is past Chair of the Washington State Bar Association Real Property, Probate and Trust Section and of the WSBA Elder Law Section, and has been active in legislative reform, including chairing a WSBA Task Force that drafted major revisions to Washington trust law enacted in 2011. She is a Fellow of the American College of Trust and Estate Counsel and a member of its Professional Responsibility, Elder Law, and Legal Education Committees. Karen also has a private practice at Keller Rohrback LLP in Seattle representing clients in estate planning, probate, trust, and guardianship matters, as well as small businesses and nonprofit organizations. Karen contributed to the chapter on Planning for Contemporary Ethical Considerations.

Stephanie Casteel

Stephanie (Stevie) Casteel is a partner of Snell & Wilmer in the Private Client Group practice in Reno, Las Vegas and Glenbrook, Nevada. She formerly served as a partner in the Tax/Trusts & Estates practice group at King & Spalding in Atlanta and continues to serve her clients there. Stevie’s law practice focuses primarily on sophisticated wealth transfer planning, estate administration, nuptial agreements, charitable planning, exempt organizations, and domestic asset protection. Stevie is named in Chamber’s High Net Worth Guide and is a Fellow of The American College of Trust and Estate Counsel (ACTEC). Stevie serves on ACTEC’s Board of Regents, is vice-chair of the Charitable Planning and Exempt Organizations committee, chair of the Audit Committee, state chair-elect for the State of Nevada, and a member of the Asset Protection and Sponsorship committees. She has been recognized in The Best Lawyers in America®, Non-Profit/Charities Law and Trusts & Estates since 2009 and was named the 2021 Lawyer of the Year in Reno for Non-Profit/Charities Law. Stevie is a frequent speaker at national conferences, including the annual Hawaii Tax Institute, and has authored or been quoted in numerous articles in trade journals and national media outlets, including CNN. Stevie obtained her juris doctorate with distinction at Emory University School of Law, where she was named to Order of the Coif. She obtained a Bachelor of Arts in Economics with High Honors at Agnes Scott College. Stevie contributed to the chapter on Planning for Modern Philanthropic Trends.

Carrie Harrington

Carrie Harrington is a partner in and leader of the Trust & Estates Group. She helps individuals, families, and privately held businesses to protect and transfer their assets pursuant to their goals and values in the most effective, tax efficient way possible. Carrie also assists financial institutions with trust and estate administration and controversy and appears in court to handle contested matters. She works with corporate and individual fiduciaries and beneficiaries in administering and refreshing antiquated or impractical documents giving her a well- rounded practice. Carrie is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and has been recognized individually in Chambers High Net Worth Guide. Carrie contributed to the chapter on Planning for Polyamorous Relationships.

Mark E. House

Mark E. House is one of the founding members of Becker & House, PLLC. In addition to his trust and estate litigation practice, Mark provides estate planning services to the worldwide cryonics community. He has been working directly with Alcor Life Extension Foundation to build out its trust infrastructure generally and created the Multi-Investor Future Income Trust for Alcor members. Mark has been teaching law school since 2009 and currently teaches Decedent’s Estates and Trust Law at Arizona State University. He is a Fellow in the American College of Trust and Estate Counsel as well as the American Bar Association Foundation. Most of his practice is dedicated to complex trust and estate litigation issues, mostly focused on capacity, undue influence, financial exploitation, and breaches of fiduciary duty. He is a member and former chair of the Estate and Trust Advisory Commission for the Arizona State Bar Board of Legal Specialization. Mark has been recognized by Best Lawyers since 2013 and was named as Lawyer of the Year in 2021 and 2024 for Trust and Estate Litigation. He has been recognized by Super Lawyers since 2020. Mark is a frequent speaker on trust and estate litigation issues. Mark contributed to the chapter on Planning for Cryonics and Cloning.

Cara Koss

Cara Koss focuses her practice on advising high net worth individuals, both domestically and internationally, on a wide range of sophisticated matters including estate planning, trust and estate administration, lifetime gifting, family office formation and counseling, asset protection, business succession planning, and tax compliance. Cara specializes in structuring tax-efficient wealth transfer strategies for clients designed to preserve family legacies through the generations, protect assets from potential creditors, and incorporate clients’ philanthropic and other non-tax objectives. Cara also has expertise in the settlement of complex estate matters, including disputes between family members and audits with the Internal Revenue Service (IRS). Cara is nationally recognized for her cutting-edge expertise on the use of assisted reproductive technology (ART) and estate planning. She is a frequent lecturer on these and other topics, having presented to local and national professional organizations including the Heckerling Institute on Estate Planning and the American Bar Association. Cara is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and has been recognized as a Top Attorney in Chambers and Washingtonian magazine. Cara contributed to the chapter on Planning for Assisted Reproduction.

Nicole K. Mann

Nicole Mann has more than 20 years of experience advising high net worth individuals and families in all facets of estate planning, estate and trust administration, family business planning, and related tax matters. Her clients include individuals and families with dynastic wealth, privately held businesses and their owners, corporate executives, and personal and corporate fiduciaries. Nicole also has extensive experience representing families, fiduciaries and beneficiaries in contested estate, trust and tax matters. Her practice extends to settling disputes outside of court, as well as representing clients across all stages of litigation. Nicole contributed to the chapter on Planning for International Couples.

Tara Anne Pleat

Tara Anne Pleat, Esq., CELA, is a distinguished attorney practicing law in upstate New York’s Saratoga/Adirondack region, specializing in special needs estate planning and administration, traditional estate planning and administration, and long-term care planning. With a wealth of experience and expertise, Tara has held significant leadership roles within the legal community, including past Chair of the Elder Law and Special Needs Section of the New York State Bar Association and Secretary of the Trusts and Estates Law Section. She currently serves as President-elect of the Board of Directors for the Special Needs Alliance and holds positions on various committees and boards advocating for the rights of older Americans and individuals with special needs. Tara is also a Fellow of the American College of Trust and Estate Counsel (ACTEC) and chairs both the Upstate New York and Mid-Atlantic Region chapters. In addition to her legal practice, Tara is an esteemed adjunct professor at Albany Law School, where she has taught courses on planning for the elderly and individuals with special needs for over a decade. She is a co-author of the Lexis-Nexis Publication, New York Elder Law, and in 2023, she was honored with the National Academy of Elder Law Attorney’s prestigious Powley Elder Law Award for her outstanding dedication to advocating for the rights and needs of older Americans and people with special needs. She is a co-author of the Lexis-Nexis Publication, New York Elder Law. Tara contributed to the chapter on Planning for Diminishing Capacity.

Anne-Marie Rhodes

Anne-Marie Rhodes is the John J. Waldron Professor of Law at Loyola University Chicago School of Law. Her primary courses include Estate and Gift Tax, Federal Income Tax, Trusts and Estates, Estate Planning, and Art Law. She is a graduate of Harvard Law School. She was Of Counsel at Reed Smith’s Chicago office from 2008-2020 (and at their predecessor). She is an Academic Fellow of the American College of Trust and Estate Counsel (ACTEC), past Regent of ACTEC, co-chair of the ACTEC Legal Education Committee, and served on the Board of Trustees of the ACTEC Foundation. She was the Verner F. Chaffin Visiting Chair at the University of Georgia School of Law in spring 2018, a Visiting Professor at the University of Tennessee College of Law in spring 2008, and a Visiting International Faculty Member at Universidad Alberto Hurtado in Santiago, Chile, in its tax certificate program for a number of years. She has presented at academic and professional symposia locally, nationally and internationally. She has written extensively, including two casebooks, Art Law & Transactions (Carolina Academic Press, 2d ed. 2021) and Fundamentals of Federal Estate, Gift, and Generation-Skipping Taxes (West Academic 2017). She contributed to the chapter on Planning for Nonmarital Children.

Larry Rivkin

Larry Rivkin is the co-founder of the law practice Rivkin, Rivkin, & Kaplan, LLC, which concentrates in estate planning, estate and trust administration, planned charitable giving, and planning for children with special needs. He is licensed to practice law in Illinois and Florida, has attained his CERTIFIED FINANCIAL PLANNER™ certification, and has been repeatedly recognized as an Illinois Leading Lawyer and an Illinois Super Lawyer. Larry received his undergraduate degree from Stanford University and his law degree from the University of Chicago Law School, where he was the Lord Bissell Public Service Merit Scholar. He serves on the Professional Advisory Committee to the Jewish Federation of Metropolitan Chicago’s Legacies and Endowments Committee, and he has received the Shirley and Hilton Leibow Award for Service to Individuals with Developmental Challenges. Larry contributed to the chapter on Planning for Special Needs.

Michael Rosen-Prinz

Michael Rosen-Prinz is a partner in the Trusts and Estates Group at Loeb & Loeb LLP in the Los Angeles office. Michael maintains a broad trusts and estate practice, including planning for wealth transfer, family governance and business succession, and estate, gift and generation-skipping transfer tax matters. Michael is a Fellow of the American College of Trusts & Estate Counsel (ACTEC), an Academician of the International Academy of Estate and Trust Law (TIAETL) and the Vice-Chair of the Executive Committee of the Trusts and Estates Section of the California Lawyers Association (TEXCOM). He is also the former Chair of the Trusts and Estates Section of the Beverly Hills Bar Association. He received his B.A. in Business Economics from the University of California, Santa Barbara, and his J.D. from the University of California, Berkeley College of Law. Michael contributed to the chapter on Planning for Intellectual Property and Planning for Digital Assets.

Kathleen Sherby

Kathleen Sherby is senior counsel in the Private Client Group and a member of the Fiduciary Litigation Team of Bryan Cave Leighton Paisner LLP where she represents private individuals in all aspects of wealth transfer planning. A particular focus of her practice is estate planning for retirement benefits, integrating the planning for minimization of transfer tax and income tax with the required minimum distribution rules. Kathy is a well-known national lecturer at significant national conferences and an active participant in the estate planning bar. She is a Fellow of the American College of Trust and Estate Counsel, a Past President and Regent Emeritus of the College, and has served as chair of its Employee Benefits Committee and as Missouri State Chair. She has also served as chair of the Probate and Trust Committee of the Missouri Bar, chair of the Probate Section of the Bar Association of Metropolitan St. Louis, and president of the Estate Planning Council of St. Louis. Kathy contributed to the chapter on Planning for Longer Lives and Retirement.

Stacy E. Singer

Stacy E. Singer is a Senior Vice President, National Practice Leader for Trust Services and Wealth Advisory at The Northern Trust Company, where she works closely with trust professionals on all aspects of the delivery of fiduciary services to clients nationally. Previously, she was a member of the estate and succession planning department at Burke, Warren, MacKay & Serritella, P.C., where she specialized in estate and succession planning strategies, estate and trust administration and guardianship for minors and disabled adults. Stacy is a Fellow of the American College of Trust and Estate Counsel and a past President of the Board of Directors of the Chicago Estate Planning Council. She is on the faculty of the Heckerling Graduate Program in Estate Planning, served on the faculty of the American Bankers Association National Trust School for five years, as an adjunct professor in the LLM Program for Tax and Employee Benefits at The John Marshall Law School and is past chair of the Chicago Bar Association Trust Law Committee. She holds a B.A., with distinction, from the University of Michigan and received her J.D. from the University of Michigan Law School in 1992. Stacy contributed to the chapter on Planning for Religious Differences.

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PREFACE

This book is entitled Estate Planning for Modern Families. But what is a modern family in the 21st century?

Since before the country was founded, the traditional notion of an American family was understood to mean a heterosexual couple who married until death did part them, who naturally conceived and then raised their own children, and whose children would be expected to repeat the same pattern. However, evolving social norms and technological advances have challenged traditional notions of family and how estate planning advisors must consider their clients’ needs. Broadly stated, these considerations include aspects such as: (i) changes due to marital and relationship status, (ii) gender norms and identification, (iii) various paths to parenthood, (iv) longer lifespans, (v) globalization, and (vi) technology.

The mission behind this book in 2016 was to survey all the complex considerations for a modern family, to analyze and distill what advisors need to know about each of those considerations, and then to compile each of those separate considerations into one convenient and concise desk reference that can be useful to all advisors who interact with families in the modern era. That initial edition was incredibly well-received, and feedback supported the conclusion that the book indeed was the essential treatise it was intended to be. The tax law changes under the TCJA necessitated a new edition of this book, published in 2019, which then added seven new chapters on important aspects of planning for modern families.

Since that edition in 2019, there have been other significant changes to the social fabric in our country, including the global pandemic, increasing concerns about mental health, addiction and ethics, the racial justice movement and resulting backlash, and the current culture wars over all issues surrounding identity, including gender, sexuality, ethnicity and religion. This new book does not shy away from these controversial issues, but attempts instead to respectfully address them to provide helpful information to assist estate planning advisors in their interactions with diverse client families. This edition adds four new chapters to tackle these incredibly sensitive topics. We believe the new edition of this book remains both cutting edge and forward looking.

This new edition focuses on the 21st century modern family in the current decade. As with the last two editions, this book tackles a multitude of the issues that are impacting modern families in the 2020s and considers each in turn.

General Background and Best Practices. Chapter 1 sets forth the fundamental planning information that advisors and their clients need to understand, and it includes best practices in working with all modern families regardless of their particular configuration.

Divorce. One aspect of the modern family has been the dramatic increase in divorce. While divorce was once stigmatizing and rare, it is now commonplace. This mandates several considerations, including trust planning before, during, and following divorce. These issues are covered in Chapter 2.

Remarriage and Blended Families. The rise in divorce rates and longer lifespans have also increased the number of remarriages and blended families. Advisors must consider the added benefits of nuptial agreements, trust planning for a new spouse, and considerations of other best practices to protect children from prior marriages. These issues are addressed in Chapter 3.

Polyamorous Relationships. Chapter 4 was designed to address situations where a married client may be in a significant romantic relationship with one or more additional romantic partners. Polyamory is increasingly common among committed partners who need to share resources, may be raising children together, and wish to provide for each other with financial security after death.

International Couples. Living in a global and mobile economy, it seems more and more U.S. families are multinational. Accordingly, planning for cross-border and international issues has become essential to the modern family and is covered by Chapter 5.

Same Sex Marriages. While same-sex couples can legally marry in the United States, special considerations remain as they face inconsistent practices and policies or outright discrimination. One nagging issue is what to do about existing estate planning instruments that were not drafted to contemplate same-sex married couples. Chapter 6 provides background and other considerations for helping same-sex married couples.

Unmarried Couples. Another change is the increase in long-term co-habiting unmarried couples. Cohabitation rates have risen sharply in the 21st century and, accordingly, planning for unmarried couples remains an important consideration, discussed in Chapter 7. Part I discusses planning for unmarried couples generally, while Part II focuses on co-habitation agreements for unmarried couples.

Single Clients. Many unmarried clients are not in a significant romantic relationship, and Chapter 8 discusses a wide range of planning issues for single clients, both with and without children.

Transgender Family Members. Increased awareness about transgender issues and the recent estimates of the percentage of this population highlights the need for modern advisors to be attuned to how to handle situations with transgender clients or family members. These issues are addressed in Chapter 9.

Adoption and Nonmarital Children. Social and legal approaches to both adoption and children who are non-marital have changed significantly in the past decades. Advisors need to understand the history and how to approach older instruments that may be exclusionary for certain family members who have been adopted or are nonmarital. Chapter 10 covers adoption. Chapter 11 covers nonmarital children.

Assisted Reproduction. Assisted reproductive technologies and frozen genetic material enabling posthumous reproduction to have significantly complicated both the definition of descendants and the determination of who should control the decision to use the genetic material to create genetic descendants of a deceased person. Chapter 12 addresses these topics.

Special Needs. In addition, there has been a rise in conditions leading to individuals with special needs who require special planning and attention. Planning for family members with special needs in order to preserve public benefits and enhance their lives is discussed in Chapter 13.

Racial and Religious Diversity. Two new chapters were added to this edition to focus on what estate planning advisors should know to serve clients regarding these important aspects of their lives. Chapter 14 is about planning for Racial and Ethnic Diversity in Families, and Chapter 15 is about planning for Religious Differences, with a focus on the three primary Abrahamic religions in the U.S.

Longer Life Spans. One major change in the modern American family is that life expectancies are increasing, particularly for those who are affluent with access to healthy lifestyles and good healthcare. Chapter 16 discusses planning for retirement and social security. Chapter 17 addresses issues in working with aging clients and family members to address declining mental capacity.

Mental Health Issues. This edition adds Chapter 18 to discuss planning for addiction and mental health, which are topics more openly discussed since the global pandemic that are expected to be of growing importance in the decades to come.

Cryonics. Chapter 19 addresses how to plan with clients who express an interest in being cryopreserved with the hope of being revived or cloned in the future. This option seems to be a compelling one for clients who need help drafting and establishing so-called revival trusts.

Intellectual Property and Digital Assets. The modern family contents with intangible property, both intellectual and digital. It is easier than ever to publish, create and capture unique forms of artistic expression, and new inventions, trademarks and patents abound. Chapter 20 addresses Intellectual Property. Chapter 21 provides background and recommendations for dealing with cryptocurrencies and other digital assets.

Pets. Non-human family members play an important role in the modern family. Chapter 22 discusses pet trusts and other planning considerations for pets.

Modern Philanthropy. Chapter 23 examines planning for philanthropy in the modern family, with a particular focus on Donor Advised Funds, which have been the most popular philanthropic trend of the 21st century.

Contemporary Ethical Considerations. This edition adds a new Chapter 24. As with the first chapter, this final chapter is designed to help estate planning professionals (not just attorneys) consider their ethical duties when working with all modern families.

Ultimately, the goal of this treatise is to provide estate planning advisors with a comprehensive resource that addresses a wide range of important considerations for modern families. These chapters address some important tax planning issues, but they focus largely on the non-tax considerations. The chapters are intended to be accessible for professionals at all levels and for individual clients too.

We also need to take this opportunity to recognize the tremendous loss of Steve Leimberg, who passed away in 2022. This book exists because of him. We thank all of our contributing authors who have made this new edition possible. We hope you enjoy this book and find it useful!

Kim Kamin & Wendy Goffe

January 2024

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CHAPTER 1: PLANNING FOR ALL MODERN FAMILIES

1.1 INTRODUCTION

Before delving into all the unique aspects of planning for the modern family covered in this book, this first chapter addresses a broader question. From an estate planning perspective, what common themes and practices should be considered for all modern families – regardless of their configuration, level of wealth, or number of members? The discussion is designed to be very basic, so that a reader with limited exposure to estate planning issues can get up to speed in order to better understand the rest of the book.

What do we mean by estate planning? Estate planning is the process of arranging for the accumulation, conservation, and distribution of an estate in the manner that most efficiently and effectively accomplishes a client’s personal objectives.¹ Estate planning for the modern family goes beyond organizing and disposing of the assets on a client’s balance sheet. Estate planning is about working with families to help them consider their values and articulate their goals both during life and at death. Inherent in this planning process is to help clients avoid creating future conflict and discord among their family members, and to understand their options so that they can make choices that they expect will best serve their family members and other desired beneficiaries.

This chapter first addresses reasons for creating an estate plan, what happens in most states if there is no estate plan, and the elements of a basic estate plan. Next, the chapter suggests some essential questions that a client should consider (and hence an advisor should inquire about) when creating a plan. This section is followed by a very rudimentary discussion of transfer taxes. Then, the chapter describes some more nuanced best practices in drafting for the modern family and some considerations for hiring an estate planning attorney. Finally, the chapter ends with a section describing some general practice tips for attorneys beyond simply drafting documents when working with modern families. In addition, attached at the end of the chapter are some Exhibits with a list of common questions asked by potential or new clients and samples of some of the documents discussed throughout the chapter.

1.2 REASONS TO CREATE AN ESTATE PLAN

Many people think that estate planning is only for the old, frail, or ultra-wealthy. But, as the following list of issues demonstrates, estate planning is for everyone, regardless of age or net worth.

Loss of Capacity. Without a plan, if a client who is an adult becomes incapacitated and unable to manage their affairs, a court will select a person to manage the client’s financial and medical decisions. With a plan, the party who fills that role has already been identified.

Minor Children. Without a plan, a court must determine who will raise minor children if neither parent is alive. With a plan, the client is able to nominate the guardian or guardians of choice to handle who will be responsible for the personal and financial affairs of any minor children.

Death. Without a plan, assets pass to heirs according to the laws of intestacy under state law. These intestacy rules vary slightly by state and are designed to be the default for those who die without a plan. Family members (and perhaps not the ones the client would choose) would receive a deceased client’s assets outright without benefit of any instructions or protections. With a plan, decisions concerning who gets what assets upon death are determined by the client, along with how and when the designated recipients receive those assets.

Blended Families. Without a plan, children from multiple relationships may not be treated as intended. With a plan, the creator of the estate plan determines what goes to the current spouse, if any, and what goes to any children from current or prior relationships, as well as to any step-children.

Special Needs Planning. Without a plan, recipients with special needs risk being disqualified from receiving Medicaid or Supplemental Security Income benefits and may have to use an inheritance to pay for care. With a plan, a trust can be created that should enable recipients to remain eligible for government benefits while using the trust assets to pay for non-covered expenses.

Keeping Assets in the Family. Without a plan, upon death, a client’s interest in family assets like residential real estate or a family business could end up being owned by their surviving spouse. In a divorce, a significant portion of such assets could be awarded to the non-owner spouse. With a plan, a trust can be created to help ensure that assets will stay in the intended family and, for example, pass to children, grandchildren, or more remote descendants.

Retirement Accounts. Without a plan, the designated beneficiary for any individual retirement accounts (IRAs) or retirement account funds may not reflect current wishes and may result in burdensome tax consequences for the heirs, particularly if the probate estate is the default beneficiary. With a plan, a beneficiary reflecting the client’s wishes can be selected.

Digital Information and Assets. Without a plan, the family may not be able to access the decedent’s online photo albums, music files, email accounts, financial accounts, social media accounts, web sites, blogs, online subscriptions, online memberships, domain names, and crypto currency accounts. With a plan, the governing instrument can specify who is to control such assets, or, alternatively, direct that such assets be deleted, terminated, or closed after death.

Business Ownership. Without a plan, a business owner may not be able to control who runs the business at the owner’s death, thus risking that the family could lose control of the business. With a plan, the business owner chooses who will own and control the business after the owner’s incapacity or death.

Creditor Protection. Without a plan, most assets have no protection from creditors. With a plan, it is possible to engage in asset protection, avoid probate, and take other reasonable steps to prevent creditors (including frivolous claims and in some cases divorcing spouses) from taking assets that could be retained instead in carefully structured trusts for the original owner or intended beneficiaries.

Philanthropy. Without a plan, no assets would go to any desired charitable beneficiaries. With a plan, clients can choose to support the causes they care about at death and structure those charitable gifts.

1.3 WHAT HAPPENS IF SOMEONE DIES WITHOUT AN ESTATE PLAN?

Without a plan, the property will generally be distributed as follows:

If the person dies owning any community property with a spouse ...

all of the community property will pass to any surviving spouse.

In most states, including community property states, if the individual is married with children...

one-half of the separate property will pass to the surviving spouse; and

the other one-half of the separate property will pass among any children equally (but not to any step-children). Typically, children who are adopted or non-marital are treated identically to other biological children under the law.

If the individual is married without children...

some portion (or sometimes all) of the separate property will pass to the spouse;

and, in many states, some portion of the separate property will pass to the decedent’s parents (or if no parents survive, then to siblings, if any, and otherwise back up the family tree to grandparents, if any, and otherwise to the grandparents’ descendants).

If the individual is not married, but has children...

all of the property will pass to the children in equal shares.

If the individual is not married and does not have children...

all of the property will pass to the decedent’s parents and/or siblings; or

if there are no living parents or siblings, then typically all of the property will pass to grandparents, or if grandparents are not alive, then all of the property will pass to the descendants of the grandparents (aunts and uncles, if living, or cousins). One-half will go to descendants of the maternal grandparent, and one-half will go to descendants of the paternal grandparents.

Note that if the individual had a child who dies leaving one or more grandchildren, generally that grandchild or those grandchildren would inherit their parent’s share. In some states, the grandchild may receive more or less than their pro rata portion of their parent’s share depending on whether any aunts or uncles also survived their grandparent.

Other considerations if there is no estate plan:

If the client becomes mentally disabled, someone may need to file an action in court to have the client declared incompetent or incapacitated. A guardian or conservator would need to be appointed by the court to handle the client’s affairs. Family members could fight about who is appointed. Significant expense can be incurred in what may be a public proceeding, and the court typically has ongoing involvement and supervision over the client’s financial and health matters for the rest of the client’s life.

Family members may not know the client’s wishes with regard to life-sustaining treatment and end-of-life decisions.

Family members may not know of any strong desires regarding arrangements at death and the disposition of remains.

The client does not get to choose who will administer the estate, and generally the court will appoint only one party to administer the estate, even if the client would have wanted multiple parties to act together.

The party appointed as personal representative typically needs to post a bond, making the administration more expensive than it would have been with a cohesive plan that waives the bond requirement.

The client will not be able to choose who will make important decisions regarding the health and finances of any minor or disabled children. As a consequence, family members may fight over who will take care of any such children and their finances as guardians or conservators.

The client will not be able to choose who makes important decisions regarding their personal health care when incapacitated without a health care power of attorney.

The estate may end up owing estate tax that could have been avoided or wasting generation-skipping transfer tax exemptions that could have been available with proper trust planning.

Beneficiaries may end up owing inheritance taxes that could have been avoided with proper planning.

Assets that are distributed to a spouse, descendants, and other desired beneficiaries that could have been protected with some trust planning will be subject to creditor’s claims.

No special provisions for pets will have been made.

Issues regarding stored genetic material and who to define as a descendant will be left up to the law of the state governing the decedent’s intestate estate.

1.4 WHAT DOCUMENTS ARE INCLUDED IN A BASIC ESTATE PLAN?

[A] Documents Included in an Estate Plan

Powers of Attorney for Health Care and Advance Health Care Directives. This document names a person or persons to act as agent to communicate or make health care decisions for the client if the client is unable to communicate or make those decisions. This form may or may not include components that provide some guidance to the agent regarding requests for life-sustaining treatment if the client is in a terminal condition and unable to communicate their own wishes at that time. Sometimes, the advance health care directive is a separate form under the governing state statute.

Living Will. A living will instructs health care professionals on how the client would like to be treated if in a terminal condition. It directs them to not prolong the client’s life, and that life-sustaining treatment will not be provided beyond comfort care if that treatment would serve only to artificially delay the moment of death. The living will may also state that if the client is in a terminal condition, artificial food and/or fluids should not be administered. There is typically a statute that dictates the contents of this form, and it generally allows very little flexibility. Having a living will is a variation of a do-not-resuscitate (often referred to as a DNR) instruction, and it can significantly restrict an agent’s authority to have life-sustaining treatment administered or death delayed. At the same time, a living will can be helpful for a client who wants to make sure that their death is not artificially postponed if they are in a vegetative state or other condition where they would not want life-sustaining treatment to be provided.

Durable Power of Attorney for Property. This is a document that grants one or more trusted people with the power to manage financial affairs if the client becomes unable to do so, or if the client simply wants a particular person to handle these things. The agent has the legal power to make binding decisions that affect money, property, and other assets, including paying bills and spending money. Without a power of attorney, it may be necessary to have a court appoint and supervise a guardian or conservator to manage the client’s financial affairs.

Will. A will is the legal document in which the recipients who will receive property after death (e.g., people and/or charities) are identified. The will also names a person or institution to be the personal representative to administer the estate. A personal representative manages the decedent’s affairs and is responsible for seeing that property is distributed as provided in the will. The will may also name the guardians of minor children until age 18. Finally, the will may create trusts, which creation affords the testator increased flexibility in determining how the money will be distributed.

Disposition of Remains and Arrangements at Death. In most states, a person has the right to control the disposition of their own remains without the consent of another person. This can be accomplished by the client expressly stating those wishes in their will, or, preferably, in a separate written document. The existence of the separate document can be referenced both in the will and in the power of attorney for health care.

Revocable Living Trust. For clients who wish to avoid probate or who will need or want continuing trusts, it is customary for such clients to have a revocable living trust – often called a Declaration of Trust – when the client will be serving as sole trustee. The trust ordinarily contains provisions for determining who will act as trustee during the client’s life, in case of incapacity, and at death and will direct the trustee in making distributions according to the client’s wishes during life, incapacity, and at death.

Assignments and Deeds. For many planners, assisting clients with the assignment of assets is an essential component of the basic estate planning process. Such assets can include assignments of tangible personal property, limited liability company (LLC) or other entity interests, or promissory notes in a client’s individual name into a trust or entity to facilitate management during life and to avoid such assets going through guardianship or probate.

[B] Fundamental Questions to be Considered before Preparing a Basic Estate Plan

While each individual client brings their own set of circumstances and unique considerations, there are certain essential elements that must be addressed prior to creating an estate plan. Having a firm grasp on these fundamental issues will enable a better understanding of the client’s objectives and will facilitate engaging more individualized issues as well.

Health Care. Who does the client trust enough to make decisions and communicate with doctors about health care issues if the client’s condition renders them unable to make or communicate about those decisions?

Determinations of Disability. How should family members (with or without input by the client’s doctors) determine if the client is no longer capable of managing their own affairs?

Property Management. If the client cannot manage daily financial affairs, who should be given the power to manage those financial affairs and spend the client’s money? This party would be named as agent under the client’s durable power of attorney and as the nominated party to serve as guardian or conservator in the event the client becomes disabled.

Personal Representative. At the client’s death, who should be the first, second, and third choices to serve as personal representative of the client’s estate? The personal representative is responsible for collecting the assets after death, administering the estate, opening a probate if necessary, distributing property to beneficiaries, completing the last tax return, and paying any taxes and other debts of the estate from probate assets.

Guardian. If the client has minor children, who should be named as the first and second choices to be the guardians of the children if no parent is able to act? A court-appointed guardian is responsible for raising and caring for the minor children. In some states, guardianship can be separated into two functions: one party can serve as guardian of the person (to handle custody and child-rearing issues), and another party can serve as guardian of the estate (to handle the child’s assets and other financial matters). Note that some states also have temporary guardianship forms that can be utilized to empower a non-parent adult to act as temporary legal guardian while a parent is unavailable (for example, serving on assignment in the military or traveling abroad and potentially unreachable in an emergency).

Trustees. Who should be the first and successor choices to be trustee of any trusts created as a result of the client’s incapacity or death? Does the client wish to name co-trustees or otherwise divide up the trustee’s function between or among more than one party? The trustee (1) administers the trust, (2) invests and manages assets, and (3) makes distributions for the beneficiaries, subject to guidelines established by the creator of the trust.

Beneficiary Designations. Who should receive the proceeds of life insurance policies, annuities, and retirement benefits? Make sure the client has properly designated primary and alternate beneficiaries for all insurance policies, IRAs, and other retirement plans.

Tangible Personal Property Distribution. How and to whom should tangible personal property be distributed after death?

[C] Transfer Taxes

There are three kinds of federal transfer taxes: estate tax, gift tax, and generation-skipping transfer tax. There are also certain federal exemptions and deductions that can help offset transfer taxes. Below are descriptions of some of the most important concepts relating to transfer taxes and how to plan for them.

Estate Tax. The federal estate tax is a tax on all of the assets that make up one’s gross estate (less certain deductions) at the time of one’s death. The federal estate tax rate is currently 40 percent of the net estate (gross estate less certain deductions). Some states also have a state estate tax of their own on some portion of the net estate, and some states have an inheritance tax. [See Exhibit 1A.]²

Gross Taxable Estate. A decedent’s gross taxable estate includes all of the assets that the decedent owned or had an interest in at the time of death. For example, the gross estate will include any life insurance policies that the decedent owned or controlled at death. Assets that a decedent has gifted during life that were taxable transfers will be pulled back into the taxable estate for purposes of calculating the gross estate.

Gift Tax. The federal government also taxes gifts made during a person’s lifetime. Thus, while a taxpayer can sometimes avoid the estate tax by giving away assets before death, they can still owe gift taxes. Like the federal estate tax, the gift tax rate is 40 percent of the value of the taxable gift above any exemptions or exclusions.

Annual Exclusion Gifts. The taxpayer is allowed to gift a certain amount called the annual exclusion each year that is exempt from federal gift tax as long as it is a gift of a present interest in property. As of 1997, the annual exclusion amount was $10,000 per person, indexed annually for inflation.³ This amount is indexed for inflation in $1,000 increments.⁴ If splitting gifts with a spouse, a married individual can give away twice as much in one year without incurring gift tax.⁵

Payments of Tuition and Medical Expenses. Amounts paid for medical and tuition expenses are exempt from transfer tax if they are paid directly to the service provider.⁶

Applicable Exemption Amount. No federal estate or gift tax is due for any assets under the basic exclusion amount. Under the Tax Cuts and Jobs Act effective in 2018, that amount was double the amount that had been available in 2011 ($10 million vs. $5 million), indexed for inflation since 2011.⁷ Readers can check the Internal Revenue Service (IRS) website to determine the current applicable exclusion amount.⁸ Currently, the applicable exclusion amount includes both lifetime (or inter vivos) gifts and amounts in one’s estate at death. For example, if a client’s only taxable lifetime gifts had been $10 million to a trust for their children in or after 2018, the client wouldn’t owe any gift taxes (assuming this was the first such gift), but the applicable exclusion amount at death then would be decreased by the amount of the gift, leaving the client with $3,610,000 of remaining exemption in 2024. Under current law, the federal exemptions sunset at the end of 2025 and return to the $5 million exemption, indexed for inflation.⁹

State Transfer Taxes. A number of states that have their own estate tax have lower exemption amounts. For example, in Illinois there is a $4 million threshold,¹⁰ and in Washington State it is only $2 million, adjusted for inflation.¹¹ The following 16 states, along with the District of Columbia, have some version of an estate or inheritance tax: Hawaii, Illinois, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Nebraska, New Jersey, New York, Oregon, Pennsylvania, Rhode Island, Vermont, and Washington.¹² Connecticut is the only state with its own gift tax.¹³

Generation-Skipping Transfer (GST) Tax. This is an additional federal tax on lifetime and testamentary transfers made to persons in a generation below a child’s generation or to trusts for their benefit. The tax will also apply to transfers to or for the benefit of non-family members who are 37.5 or more years younger than the transferor.¹⁴ The exempt amount for the GST tax was $13.61 million in 2024, the same as the applicable exemption amount.

Unlimited Charitable Deduction. Lifetime gifts to IRS-recognized charitable organizations are exempt from transfer tax.¹⁵ Testamentary gifts to such charitable organizations are also exempt from transfer tax.¹⁶ As a result, unlike the rules for the income tax deductibility of charitable donations, the entire amount that is transferred will not be subject to either gift or estate tax.

Unlimited Marital Deduction. Lifetime or testamentary gifts to a citizen-spouse are also fully exempt from transfer tax. For the limitations on gifts to a non-citizen spouse, see Chapter 5.

Portability. Since 2011, if one spouse does not fully utilize the applicable exemption amount during life or at death, then that unused exemption amount can be used by a surviving spouse who is a U.S. citizen either during their own life, or at death, if the deceased spouse’s estate has made a proper portability election.¹⁷ The amount that can be utilized by the surviving spouse is referred to as the deceased spousal unused exclusion amount (DSUEA). For example, if a portability election was made by a deceased spouse’s personal representative for their full exemption available in the year of death, then the surviving spouse could add that amount to their own unused exemption and could have up to twice as much in total value to give to others gift and estate tax free during life or at death. Note that if the surviving spouse remarries and that new spouse dies before the prior spouse’s ported DSUEA was utilized, then the surviving spouse loses the ported amount from the first deceased spouse. Neither the GST tax exemption nor most state exemptions are portable, so any amounts at a decedent’s death will be lost if not fully utilized.¹⁸

Value of Gifts. A gift is valued according to its fair market value on the date of the gift.¹⁹ The value of gifted property is the price at which such property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell, and both having reasonable knowledge of relevant facts.²⁰ For assets that don’t have a clear marketable value, generally a qualified appraiser must be engaged to establish the fair market value.

Basis of Assets. Basis is an income-tax concept, but it is important to track whenever property is transferred. For lifetime transfers, the donee takes the same basis that the donor had in the item (or the fair market value if lower). This is called transferred or carryover basis.²¹ The basis on assets that are received from a decedent at death is equal to the fair market value of each such asset at the time of the decedent’s death. Because an asset’s value typically (but not always) increases during the decedent’s lifetime, this change in basis at death is commonly referred to as stepped-up basis or step-up in basis.

[D] Drafting Tips

Flexibility. In our ever-changing world, where tax laws, trust rules, and social norms are always in flux, almost all planners have acknowledged that drafting to preserve flexibility for future changes is key. That said, advisors differ significantly on what they mean when they refer to flexibility. Historically, the duty has been to advance the presumed intent of the creator of a trust (the settlor). Under the Uniform Trust Code (UTC) and evolving trust law, the primary duty of a trustee is owed to the beneficiary, which suggests that the interests of a living beneficiary may be becoming more important than the rule of a deceased settlor. In many cases, maximizing flexibility means allowing for changes in the trust instrument to accommodate the beneficiaries’ best interests in the future.

Powers of Appointment. Powers of appointment allow the primary beneficiary or other powerholder to direct trust assets among beneficiaries or to their desired appointees in the future. The most flexibility will include broad lifetime and testamentary special powers of appointment (meaning the beneficiary or other powerholder can appoint the trust property among any persons, including individuals or trusts, or organizations) other than the party’s self, estate, or creditors. Note that this language can even permit the trust property to be appointed to a trust for the benefit of the powerholder if the powerholder is a trust beneficiary of the original trust, as long as that trust does not expand the rights and powers that the powerholder has under the original instrument. Testamentary powers of appointment should be permitted to be exercised by deed or other written instrument filed with the trust records and not only by a will.²²

Trust Protector. It can be extremely helpful to enable the appointment of a trust protector who can make non-substantive amendments to an irrevocable trust instrument, or a revocable instrument at such time as it becomes irrevocable. The trust protector can make small tweaks to the instrument, such as adding financial powers as new investment vehicles