Estate planning for families
A plan that holds up when it is needed most.
Revocable living trusts, wills, directives, and guardianship, built around your actual family rather than a template. Once your documents are signed, we help you move your assets into your trust and stay with you as your family and your plan change.
Which plan fits your family
We offer three plans. They are not rungs on a ladder; each is built for a different kind of household, and we confirm the fit with you before any work begins.
RLT Plan
Fully Tailored Trust
A revocable living trust designed around your household. It fits homeowners, blended families, families with minor children, people who own property in more than one place, and anyone with a business interest.
You choose how and when your children and other heirs receive what you leave, including through trusts that last for years. It includes pour-over wills, powers of attorney, health care documents, and guardian nominations. We guide you through moving your assets into the trust and track each one until it is confirmed. Moving a home takes a deed, which we scope with you in writing.
Standard Plan
Streamlined Trust
A joint revocable living trust for a married couple with straightforward wishes. It includes pour-over wills, powers of attorney, health care documents, guardian nominations, and written step-by-step instructions for moving your assets into the trust.
It is a streamlined trust, minimally tailored to fit your family’s needs, so you choose among a short list of options rather than designing every term. Assets pass to your children, or theirs, in equal shares, outright. If a child who would inherit is under 18, or your wishes call for more, we will talk with you about the RLT Plan.
The Standard Plan is offered to married couples whose situation fits, which we confirm before any work begins.
Will-Based Plan
Foundation
For a simple situation: your wishes in writing, and trusted people named to act for you if you cannot.
It is often a good fit for adult children with little or no assets of their own. A will on its own does not avoid probate. If you own a home or other property that a trust would handle better, or your situation is more involved, we will say so and talk with you about a trust-based plan.
Why a trust fits a household in the District of Columbia, Maryland, or Washington State
- Probate. A will is proved in court. Assets that have been moved into a trust generally pass under the trust instead, privately and without that process.
- State estate tax. The District of Columbia, Maryland, and Washington State each add their own estate tax, with thresholds far below the federal one, and Maryland adds an inheritance tax. In the District of Columbia and Washington State a surviving spouse cannot use the first spouse's unused exemption, so a married couple's plan has to be drafted to use both. See the figures, state by state.
- More than one place. Property in more than one state can mean a separate court process in each place unless it is held in a trust.
- Children, blended families, and business interests. A trust lets you decide who is in charge and when each person receives a share, instead of leaving it to a court or to a default rule.
- Clear direction for your family. You make the decisions now, so your family does not have to make them during a time of mourning.
Not sure which fits? That is what the first conversation is for. If another plan would serve you better, we say so.
Where are you?
Most families come to estate planning at a moment of change. These are the common ones.
New baby or growing family
A child has arrived, or one is on the way.
The risk. Without a will that names a guardian, a court decides who raises your children if neither parent can.
Bought a home
You have bought a house or a second property.
The risk. A home held in your own name usually has to go through probate unless a funded trust or another arrangement holds it.
Plan is five or more years old
Your documents were signed five or more years ago.
The risk. Laws, state thresholds, and families change, so an older plan may name the wrong people or miss today's state tax exposure.
Trust signed but never funded
You signed a trust but never retitled your accounts or your house.
The risk. Assets left outside the trust can still go through probate, which is what the trust was meant to avoid.
Moved to D.C., Maryland, or Washington State
You have moved to the District of Columbia, Maryland, or Washington State.
The risk. Each has its own estate tax and signing rules, and Washington State is a community property state, so a plan written elsewhere may not fit.
Caring for an aging parent
You are helping a parent with bills, doctors, or a move.
The risk. Without their powers of attorney and health care directive, you may need a court's permission to act for them.
What happens without a plan
A court may choose your children's guardian.
No one can act for you in an emergency without a court process.
An unfunded trust can still end up in probate.
What an estate plan includes
A well-designed estate plan puts the right people in control, keeps your assets out of probate, and makes sure nothing is left to chance. Every engagement starts with a real conversation and a single, flat-fee quote before any work begins.
Wills and comprehensive plans
You decide who inherits, on what terms, and on your timeline.
Revocable living trusts
Probate avoidance, privacy, and continuity if you cannot manage your own affairs.
Powers of attorney and advance directives
Someone you trust to act the moment you cannot, without a court appointment.
Guardianship planning
Short-term and long-term arrangements for minor and adult children alike.
Moving assets into your trust, and managing it
We help you retitle accounts and property into the trust and track each one until it is confirmed. Afterward, we help you and your trustee keep the trust in order as accounts open and close and property is bought or sold.
Beneficiary designation review
Retirement accounts and life insurance pass outside the will. We check that they match your plan.
Business succession
What happens to the company, and to the family, when an owner steps down or passes away.
Digital assets
Accounts, files, and credentials integrated into the plan so they aren't lost with you.
Estate planning is simpler than you think.
Estate planning is not only for the wealthy, and it does not have to be daunting. The goal is to spare your family unnecessary cost, delay, and confusion, whatever your net worth.
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A free Check-Up
We start with a free Estate Plan Check-Up, a short no-pressure look at where you stand and what, if anything, you need.
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A consultation
A 30-minute conversation about your family, your assets, and what you want the plan to do. You leave with a single flat-fee quote before any work begins.
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A design session
Every decision gets made together. We handle the drafting, you make the choices that matter.
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Reviewed and confirmed
Before anything is signed, we walk back through every strategic decision together, covering trustees, structures, and tax elections, and confirm each one reflects your intent.
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You sign, in person or remotely
We bring you a finished plan, then help you move your assets into your trust.
One clear, flat-fee quote before any work begins. No hourly meter, no billing surprises.
The estate planning spectrum
Estate planning is not one document; it is a spectrum. Most families move along the spectrum as their lives, assets, and goals evolve. These four instruments are the stops most clients consider.
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Will-based plan
Directs who inherits, names guardians for your children, and pairs with lifetime documents, including powers of attorney and health directives for incapacity. It does not avoid probate on its own.
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Revocable living trust
Adds probate avoidance, privacy, and seamless management if you are incapacitated. For married couples it can mature at the first death into protective subtrusts. This only works for assets you actually retitle into the living trust.
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Irrevocable non-grantor trust
A separate taxpayer that holds assets outside your control. Structured as a completed gift, an irrevocable non-grantor trust can move assets and their future growth out of your taxable estate and protect them from future creditors. Because the Section 1202 limitation applies per taxpayer, it also appears in founder planning. You give up control, and the benefits depend on how it is drafted, funded, and administered.
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SLANT
A spousal lifetime access non-grantor trust or SLANT is a non-grantor trust in which your spouse can remain a beneficiary. Every distribution to your spouse requires the consent of an adverse party, who cannot be your spouse. A SLANT is demanding to draft and to administer, and it is not right for every couple.
| Will plan | Revocable trust | Non-grantor trust | SLANT | |
|---|---|---|---|---|
| Avoids probate | No | For assets moved into it | For transferred assets | For transferred assets |
| Your control | Full | Full; can revoke | Limited; irrevocable | Limited; spouse may benefit 1 |
| Estate tax | No effect alone | Can preserve both spouses' exemptions | Can remove assets and growth 2 | Can remove assets and growth 2 |
| Creditor protection | None | None during life | For future claims 3 | For future claims 3 |
| Taxed as | You | You | The trust | The trust |
| Own Section 1202 limitation | No | No | Possible 4 | Possible 4 |
| Upkeep | Low | Moderate | High | Highest |
1 Any distribution to your spouse requires an adverse party's consent.
2 Only if the transfer is a completed gift. Some non-grantor trusts are deliberately incomplete gifts and stay in your estate.
3 Subject to fraudulent transfer law and state rules. Neither trust is a self-settled asset protection trust, and a spousal trust carries divorce considerations.
4 Only if the trust is respected as a separate taxpayer, the stock qualifies at every relevant point, and the multiple-trust rules are satisfied.
This is a simplified comparison, not a prediction. Whether any benefit materializes depends on drafting, funding, administration, timing, and your facts. Advanced trusts sit on top of a foundation plan, never in place of one.
If your wealth is concentrated in stock that has not been sold yet, the planning is different and the timing is unforgiving. See how founder planning works.
Estate taxes and exemptions
Where you live matters. Federal estate tax applies everywhere, but most families are well under it. All three places we practice, the District of Columbia, Maryland, and Washington State, add their own estate tax with a much lower threshold than the federal one, and Maryland adds an inheritance tax as well.
Jump to: Federal · District of Columbia · Maryland · Washington State
| Amount each person can leave free of the tax | Can a surviving spouse use the unused amount? | Top rate | |
|---|---|---|---|
| Federal estate tax | $15 million (2026) | Yes | 40% |
| District of Columbia estate tax | $4 million, adjusted for inflation each year since 2022 ($4,873,200 for 2025) | No | 16% |
| Maryland estate tax | $5 million | Yes | 16% |
| Maryland inheritance tax | No exempt amount; close family members are exempt | Not applicable | 10% |
| Washington State estate tax | $3 million (deaths on or after 1 July 2026) | No | 20% |
Federal
For 2026, each person can leave up to $15 million free of federal estate and gift tax, so a married couple can leave up to $30 million. The amount is adjusted for inflation each year. Above it, the tax is 40%. A surviving spouse can use whatever part of the first spouse’s exemption went unused, known as portability, but only if an estate tax return is filed after the first death, even when no tax is owed.
District of Columbia
The District of Columbia has its own estate tax, with a threshold far below the federal one: $4 million per person, adjusted for inflation each year since 2022 ($4,873,200 for deaths in 2025). The tax above it rises to 16%. The District does not let a surviving spouse use the first spouse’s unused exemption, so a married couple’s plan has to be drafted to use both.
Maryland
Maryland has an estate tax on estates above $5 million per person, at rates up to 16%, and a surviving spouse can use the first spouse’s unused Maryland exemption if an election is made on a timely return. Maryland is the only state that also has an inheritance tax: 10% on property passing to many people outside the immediate family, such as nieces, nephews, and friends. Property passing to a spouse, children, grandchildren, parents, or siblings is exempt.
Washington State
Washington State has no income tax, but it has one of the country’s highest estate taxes. For deaths on or after 1 July 2026, each person’s exclusion is $3 million; the tax above $3 million is graduated from 10% to 20%. Washington State has no portability, which means a surviving spouse cannot use the first spouse’s unused exclusion. A plan that leaves everything outright to the survivor can leave the first exclusion unused; a credit shelter trust, or a Washington-only QTIP election, is how it is preserved. An estate may have to file a return even when deductions bring the tax owed to zero, because the filing threshold is measured against the gross estate, including everything owned or held in trust, wherever it is located.
Add a house, retirement accounts, and a life insurance policy, and a family comfortably under the federal number can be over a state one. Which side of the line you are on is one of the first things we work out together. Start with a conversation, or take the free Check-Up to see what your current plan covers.
As of September 2026. Figures change, some every year; the numbers that apply are the ones in force at the date of death.
Questions families ask
Do I need a trust, or is a will enough?
A will directs who inherits and names guardians for your children, but it does not avoid probate on its own. A revocable living trust adds probate avoidance, privacy, and seamless management if you become incapacitated, but it only works for assets you actually retitle into it.
Which one fits depends on what you own, where you live, and whether your estate is near a state tax threshold. That is one of the first questions we answer together, and the free Check-Up is a good way to take stock before that conversation.
Does the District of Columbia have an estate tax?
Yes. The District’s threshold is $4 million per person, adjusted for inflation each year since 2022, far below the federal exemption, and a surviving spouse cannot use the first spouse’s unused amount. More on the District of Columbia.
Does Maryland have its own estate tax?
Yes. Maryland taxes estates above $5 million per person, well below the federal exemption, and it is the only state that also levies an inheritance tax, at 10%, on property passing to many beneficiaries outside the immediate family.
A household comfortably under the federal number can be over the state one, which is the most common surprise we see. More on Maryland.
Does Washington State have an estate tax?
Yes. For deaths on or after 1 July 2026, each person’s exclusion is $3 million; the tax above $3 million is graduated from 10% to 20%. Washington State has no portability, which means that a surviving spouse cannot use the first spouse’s unused exclusion, so a married couple’s plan has to be drafted strategically to maximize both exclusions.
Washington State has no income tax, so its estate tax is easy to overlook, particularly for families who have moved there from another state. More on Washington State.
What does it mean to fund a trust?
Funding means moving your assets into the trust: retitling accounts and property in the trust’s name and updating beneficiary designations to match your plan. It also means managing the trust afterward, so that new accounts and property end up in it too. A trust that is signed but never funded does not control the assets it was meant to control.
We work with a service provider to draft deeds, and we review and quality-check every deed and make sure it is properly processed. We also prepare assignments and transfer forms, work directly with banks and custodians where they will accept us, and track each asset until it is confirmed. Some steps only you can take; we tell you which ones and follow up until the record is complete.
I already have a plan. Do I need to start over?
Usually not. Most plans can be brought up to date with amendments or restated documents rather than a new plan.
The two things most worth checking are whether your assets were ever moved into the trust and whether the beneficiary designations still match. Plans also drift out of date after a move, a marriage, a divorce, a new child, or a change in the state thresholds. The free Check-Up takes about five minutes and is built for exactly this.
Can we meet virtually?
Yes. Meetings are held by video, so you do not need to come to an office. Signing is arranged with you so the documents are witnessed and notarized as your state requires.
How much does an estate plan cost?
Every engagement is quoted as a single flat fee, in writing, before any work begins. There is no hourly meter and no open-ended estimate. Once a fee is quoted it does not move unless you change the scope.
What the work costs depends on what you own and how many assets need to move into the trust, so the number is set after we understand your situation rather than before.
Your attorney, start to finish
The attorney you meet reviews, finalizes, and signs off on every document.
Before anything is signed, we walk back through every decision together and confirm that each one reflects your intent. Chad R. Vickery is admitted to practice in the District of Columbia, Maryland, and Washington State, and is a member of the Maryland State Bar Association's Estate and Trust Law Section, the Washington State Bar Association's Real Property, Probate and Trust Section, and the American Bar Association's Real Property, Trust and Estate Law Section.
Start with your facts, not a form
The right plan begins with understanding your family, your assets, and your goals. The free Check-Up is the easiest place to start. It takes about five minutes and runs entirely in your own browser, keeping your information private.
Important notice. This page is general information for educational purposes, not legal or tax advice, and it does not create an attorney-client relationship. Whether anything described here is appropriate for you depends on facts specific to you, your state of residence, and the applicable law. No outcome or result is promised or guaranteed. Prior results do not guarantee a similar outcome. Please consult us, or qualified counsel of your choosing, about your particular circumstances before acting.