Sarbanes Oxley has created a huge and important scope of work for IT professionals and consultants, and those who are sufficiently prepared will get more job offers than they can handle. Don't be left out of the SOX race.
Many couples have executed an A-B "credit shelter" trust in order to preserve estate tax exemptions for both spouses. This can potentially benefit the heirs by saving nearly one million dollars in inheritance taxes. The consequence of the credit shelter trust, however, is that estate assets are necessarily sheltered from the surviving spouse.