Modern life creates some distasteful situations. Marriages fail. Wealthy clients want to cut off estranged wives and husbands. Or there's a remarriage and a desire to leave more to the children than to the second wife. Or, a surviving spouse's health is so poor, there's reason to worry that much of the estate will be used for his care.
Estate planners are increasingly faced with clients who wish to disinherit surviving spouses to the extent permitted by state law. To do so, most pract