In reality, the simple estate planning situation is probably nonexistent. The simple will—a document which might contain several uncomplicated provisions—should evolve only after the not-so-obvious has been considered and mastered. This is no easy matter. The purpose of this Article is twofold. First, it attempts to develop and illustrate the nature and importance of the problems which make up this aspect of estate planning. Second, it suggests an approach to the recognition and resolution of these problems.