The legal notices of any daily newspaper attest to a problem that confronts almost every member of society, the problem of transferring property between generations at death. Contrary to common'belief, the division of property among one's heirs is not predetermined or imposed, but can be significantly influenced with proper planning. Serious economic losses and family arguments can be avoided with foreward planning. However, planning for the transfer of property between generations requires the systematic evaluation of how adequately alternative legal and financial tools satisfy specified estate management goals.