It depends on whether an estate is more than the applicable estate tax limit, which is currently more than $11,000 per spouse but will decrease to approximately $6,000 per spouse in 2026. Arizona follows the federal exemptions.First decide who you want to be your beneficiaries: Your children, grandchildren, spouse, significant other, extended family, friends, or charities? Then decide whom you want to make financial, medical and other decisions for you. Bring the legal spelling and addresses to your first appointment, if you can. Our office will help you answer the other necessary questions during our initial meeting.Yes, but you need to verify that your accountant is willing to serve as your trustee. The answer depends on the nature of your assets (i.e., how many assets and how complicated is your ownership of assets) and who your beneficiaries will be (i.e., a trust is often very desirable when the beneficiaries are minors (under 18 years old) or where you have many beneficiaries or beneficiaries who are disabled or have other challenges). Not very easily. Any handwritten changes will likely revoke the will. If you want to change a will, you should sign it again in front of two witnesses and notaries.