Well, on the first instance you would want to put in place—and it's not going to happen for somebody who's going to die next week—something that recognizes, for everybody who's married, the circumstance the widow or the widower will be in following a death. If you're going to save on those taxes, what a wonderful opportunity to put some of it away for the widow.
On March 27th, 2007. See this statement in context.