Jim welcomes two estate planning experts to the program this week. Attorney Roberta J. Robinson is a California Board Certified Specialist in Probate, Estate and Trust Law. Roberta discusses higher estate tax rates next year, and how to avoid them, lower estate tax exemptions, and the problem of elder abuse and ways to avoid it in the planning process. Deborah Gaff is Vice President at Fidelity Institutional. She discusses the advantages of a corporate trustee in terms of tax knowledge, avoiding sibling rivalries, protecting spendthrift children, protecting children in a divorce situation, and ways to avoid elder abuse by family members.