Attorney Robert C. Markley discusses with host Attorney Ernest H. Hyde the characteristics of people who should be appointed in estate planning documents to handle estates, durable powers of attorney and healthcare proxies. Other considerations discussed are taxes on the estate and the exemptions or allowances for federal and state estate taxes. The show is intended to educate viewers who are in the process of or intending to establish an estate plan on what they should consider before meeting with an attorney to draft a plan. Preparation for the meeting aids the process and reduces expense of preparation.