This session addresses gift, estate, and generation skipping transfer taxes at both the state and federal levels. Charitable planning is also explored, with a review of various vehicles and trusts which have been created: lead trusts, remainder trusts, pooled income funds, private foundations and charitable gift annuities. Non-tax aspects of estate planning, including the estate planning process, wills, trusts, durable powers of attorney, powers of appointment, and probate procedure are also studied.