1. No will; property goes by state law (intestacy):

• Community property to surviving spouse.
• Separate property to spouse and children or, if none, to other relatives.

2. Outright disposition of community property by will:

• Each spouse leaves all property to surviving spouse (summary probate required).
• Spouse leaves his or her share to someone other than surviving spouse (probate required)

3. Joint tenancy with surviving spouse.:

• No probate required.
• Income tax danger

4. Testamentary trusts (Trust created in decedent's will):

• Decedent spouse leaves his or her share of community property and separate property in trust for protection of surviving spouse. Surviving spouse gets income from the trust and principal for support.
• Surviving spouse keeps his or her share of community property outside the trust, or can put it into a separate trust.
• Decedent spouse establishes these trusts in will:

• Exemption equivalent bypass trust for amount of exemption equivalent (now $600,000).  After 1997, moving up to $1,000.000.
• Residue of estate goes either outright to surviving spouse or into a QTIP trust (to take advantage of the unlimited marital deduction) or into a power of appointment trust.

• Note: An alternate procedure can be used by making the marital deduction gift a specific gift and making the bypass trust a gift of the residue.

5. Pour-over wills into unfunded living trust:

• Living trust is established before death.

• Trust may be revocable or irrevocable.
• Nominal assets, such as $100, personal effects, and residence or life insurance policy, are put into the trust.
• Trust contains dispositive plan according to need. Provisions may be the same as testamentary trust in a will or a forced widow(er)'s election in a will.
• Assets can be put into trust at any time to:

• Avoid probate.
• Manage assets for aged, incompetent, or traveling trustor.
• Test management abilities of trustee.

• On death of one spouse, his/her property not in trust goes through probate and "pours over" from probate into living trust, which becomes irrevocable as to decedent's half.
• On death of surviving spouse, his/her property not in trust also goes through probate and "pours over" from probate into living trust, which becomes irrevocable.

6. Pour over wills into funded living trust.

(The disposition in the trust is similar to the disposition in the will: outright, bypass, and QTIP trusts.)

• Living trust is established before death.
• During lifetime, some or all property is put into the living trust to:

• Avoid probate.
• Manage assets for aged, incompetent, or traveling trustor.
• Test management abilities of trustee.

• On death of one spouse, his or her property not in trust goes through probate and "pours over" from probate into living trust, now irrevocable as to decedent's half.
• On death of surviving spouse, his or her property not in trust also goes through probate and "pours over" from probate into living trust, now irrevocable.