One of the best estates planning techniques for a person who has a stable marriage and who can afford it is to make a gift in trust now. This benefits the other spouse, remainder to the children, using the available lifetime unified credit exemption equivalent. All of the income and appreciation in the trust is removed from both spouse’s estates. Ideally, the spouse would not invade the trust at all, but the option would be there. Although the property has been given away, if the marriage survives, the property is still available to at least one party in the marriage.