This determines who will receive your property at your death, how much of your property will go to the government in taxes, and whether your property will pass through a probate estate.

FORBES: Estate Planning Overview and Objectives

The unified credit is an opportunity every individual has to pass property to the next generation free of estate tax.

FORBES: The Unified Credit Freeze, Not the Philly Freeze

Every individual can pass property of a value up to the up to the unified credit free of Federal estate tax.

FORBES: Estate Planning in the Current Environment