We must be able to handle the estate planning needs of twenty-first century clients, whether they are children or grandchildren of our established clients or new clients who have already accumulated wealth or are on a trajectory to do so. Some of today’s clients adhere to values and live in ways not commonly recognized or understood in society just a few decades ago. Estate planning for these clients may involve considerations and require approaches that are unique relative to our experience with “traditional” or older clients. We’ll explore the following:

• Same-sex marriages, civil unions and cohabiting unmarried individuals
• Assisted conception children and children from other relationships
• Dealing with ancestors’ trusts whose terms restrict who may be a beneficiary
• ESG investing in a trust