There are a number of tools to ensure that the client's estate planning objectives are met. Most clients need a Will. In conjunction with the preparation of a Will, the client must select decision-makers, meaning who will act as executor and/or trustee of any trusts created in the Will. Clients must also consider whether there are any family members who require special protection and who could benefit from a trust. Examples include: spouses with dementia or other chronic conditions; disabled children; children who are spendthrifts; minor children; and other beneficiaries who require financial management. Trusts established in a Will are termed "testamentary trusts" while those established outside a Will are termed "inter vivos trusts" or "living trusts".

Safeguarding the financial management of a client's assets during his or her lifetime is extremely important. The most basic tool to ensure that such assets can be accessed and managed with the least expense and without court intervention is a power of attorney. Other tools, however, can provide for financial management in the event of a client's incapacity, the most common being a revocable living trust (an example of the "inter vivos trust" referred to above). The powers that the client grants in a power of attorney are broad and are intended to permit the attorney-in-fact to step into the client's shoes. A skilled attorney can counsel the client on what is required of the attorney-in-fact in the event that he or she has to act under the power of attorney and assist the client in making the right choices given the family situation. Safeguards can also be included in the power of attorney to protect the client against defalcations. Powers of attorney and revocable living trusts are not just forms and should not be treated as such. Careful counsel is required to first get these tools in place in advance of when they are needed and second to best protect the client's interests.

Health care decision making is also an important part of estate planning. Like the power of attorney, having documents in place in advance ensure that the client is able to retain control and have a voice in such decision-making for as long as possible. First and foremost, Connecticut law permits every person of decision-making capacity to select a health care representative to communicate his or her health care decisions in the event of incapacity. In the absence of a designation of representative, it is possible that the probate court may have to appoint a conservator to make health care decisions along with other personal decisions for the client. This is extremely costly and cumbersome. Further, in a court proceeding, there is no guarantee that a family member will be appointed. Thus, it is extremely important to get these tools in place in advance.

In legalese, health care decision-making is referred to as "advance medical directives". An advance medical directive is any legal document where the client states his or her medical decisions in advance. A living will is one example of an advance medical directive. While there are federal court decisions that govern advance medical directives, every state has nuances between what is recognized and what is not. Although living wills and other advance medical directives can be signed without legal counsel, these decisions are of such paramount importance that legal counsel is recommended.

Living trusts are an important estate planning tool. Such trusts are established by the client during his or her lifetime unlike a trust under a Will which is a testamentary trust and is not established until after the client's death. If the trust is revocable, it is used primarily to avoid probate. A living trust is often referred to as a "Will Substitute," but if the client has a living trust, it is important to have a Will. If the client did not transfer all of his or her property to the living trust during lifetime, having a valid Will ensures that it is paid over to the trust upon death. If this occurs, however, such property passing under the Will is subject to probate while the property in the trust is not.

There is a common misconception that trusts are used only for clients with more material wealth. This is untrue. The complexity of a trust is dependent on the client's situation. A trust is a legal form of ownership. The trust has three parties: first the grantor or the creator of the trust; second the trustee or the individual or corporation which controls the property and has responsibility for managing the trust property; and third the beneficiary or beneficiaries who receive benefits (such as income) but don't have management responsibility (except in cases where a beneficiary is also a trustee). The beauty of the trust is that the benefits are separated from the responsibilities; in such an arrangement the possibilities are endless.