Ettinger Law Firm, located at 900 South Avenue on Staten Island, has been advising clients on issues of estate planning and elder law for twenty years. One of our primary objectives is to keep our clients assets out of Surrogate Court by drafting and executing revocable living trusts rather than last wills and testaments. Unfortunately many people die without a valid estate plan because they are reluctant to discuss their property and finances with “strangers”; others procrastinate, then die prematurely; some do not want to face their mortality; and others cite costs. It is often less costly in the long run to create an estate plan. Much of propertys value will diminish if it is passed to heirs according to state laws through probate proceedings. Estate plans are as individual as the people who will benefit from them. Estate plans may include the following types of trusts depending on a varying set of personal circumstances: