Dear Michael: We have, what our attorney called, an “old-styled” will. It was set up when estate tax credits were low and we had to make sure that upon the first death, all the property we had would go into a trust for the surviving spouse – and therefore not get taxed again upon the second death. Our attorney has stated now with the surviving spouse not only receiving the entirety of the estate, but they would also receive any unused Unified Estate Tax Credit of the deceased spouse. Our attorney said we do not need that “old style” will anymore because of the increase in Unified Estate Tax Credit and the fact the surviving spouse inherits the decedent spouse’s Credit. – No Need ‘Old Style’