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Estate planners should include in all wills and trusts their clients' wishes regarding the apportionment of estate taxes. Allocation provisions are particularly important in estate plans which consist of multiple documents. Although the 9th Circuit Court of Appeals in McKeon reached a reasonable allocation by interpretation of a will and two trust instruments, thorough drafting may have avoided the litigation. Estate planning documents which lack such provisions are open to litigation and such judicial determinations of intent.

Probate law practitioners should make sure their clients have testamentary capacity before helping them execute wills. Most importantly, practitioners should remember that the client's capacity need only be shown for the documents in question. Therefore, less complicated wills require less capacity on the part of the client. The ability to conduct business affairs and an obvious awareness of the implications of the documents are the major signs of testamentary capacity.

Wills frequently include clauses using a formula to account for a decedent's remaining unified credit and the marital deduction, since the amount in question frequently depends on events happening after the document is drafted. Formula clauses must specify the amount of the legacy, how it will be affected by the fiduciary's discretionary powers or elections, the type of assets to be distributed in accordance with the terms of the legacy, and how and when such assets are to be valued.

Estate planners need to understand the varying ways in which the states deal with the appointment of adult adoptees as beneficiaries under class gifts. Adult adoptions cannot alter testamentary schemes even if the adoption was not abusive. Some states, such as Kansas, permit adult adoption to change the beneficiaries under class gifts while other states, such as Kentucky, do not. Estate planners must also bear in mind that states often change the statutory scheme regulating adoption, especially adult adoption.

Attorneys should know the techniques for preventing expensive estate litigation that can deplete the value of estates. Interviewing the client is the first step. The interview should cover who will have status to challenge the will; the value, ownership and nature of assets; and the client's domicile history. Techniques for drafting testamentary documents include being specific as to who will pay for packing, shipping and insuring tangible bequeathed property. 'Standard operating procedure' should be followed in executing dispositive documents.