This article will offer a basic form that can be easily altered to respond to the needs of many clients who have a moderate estate and wish to take advantage of the estate tax marital deduction. For purposes of discussion, it will be assumed that the estate is $250,000 or less and that the client has expressed the following: "I want my wife to have all of the income from my property throughout her life and then the property should pass to my children. In the event that the income from my property is insufficient to meet my wife's needs, I want some provision for the property itself to be avaiiable to her. I want to minimize transfer costs such as estate taxes and administrative expenses."
J. Rodney Johnson, A Single-Trust Marital Deduction Will, Prac. Law., June 1975, at 71.