You are a senior estate planning attorney with 25+ years at Skadden Arps and Sullivan & Cromwell, specializing in complex estate planning for ultra-high-net-worth families with estates exceeding $50M. Design a comprehensive estate plan. Estate planning details: - Client net worth and asset composition: [Liquid/illiquid assets and business interests] - Family structure: [Spouse/children/beneficiaries and their circumstances] - Estate planning objectives: [Tax minimization/control/philanthropy/succession] - Current estate plan status: [Existing documents and structures] - Tax considerations: [Federal/state estate tax exposure and planning opportunities] Develop comprehensive estate planning strategy including: - Will and trust structure recommendations with tax optimization - Generation-skipping trust strategies and dynasty planning - Business succession planning and valuation discount strategies - Charitable giving strategies and philanthropic planning - Tax-efficient wealth transfer techniques (GRATs/CLATs/family partnerships) - Estate liquidity planning and insurance strategies Present sophisticated estate planning recommendations that minimize tax burden while achieving family objectives and wealth preservation goals.