Estate Planning for the Middle Market.

Although middle-market clients generally have insufficient wealth to trigger estate tax liability, there are a variety of nontax issues that should be included in the estate planning component of their comprehensive financial plan. Key planning documents include wills, trusts, durable general power of attorney, durable medical power of attorney, living will, and HIPAA authorization and waiver form. Special issues may apply for married couples, nontraditional couples, families with dependent children or parents, clients who own real estate in multiple states, and business owners. In addition to advance planning, they may need counseling in the wake of disability, incapacity, or death of a family member. [ABSTRACT FROM AUTHOR]