When we began our practice over 30 years ago, Federal Estate and California death taxes were important things to take into consideration.
California ended its death tax (thanks to the voters) over 30 years ago. The Federal exclusion amount is $11,200,000 per person. Consequently, we are presently called upon to preserve low property taxes through succeeding generations, which we help clients accomplish.
Joint Tenancy issues are particularly technical; please inquire.