Editorial Standards

Our Commitment to Accuracy

Estate planning content carries real consequences. A reader who misunderstands a beneficiary designation rule, a state-specific will requirement, or an IRS exemption threshold may make decisions that cost their family time and money — or that their attorney will have to undo.

For that reason, accuracy is our first editorial priority, not an afterthought. Every substantive claim in our guides must be traceable to a verifiable primary source.

Source Hierarchy

We use a strict priority order when selecting sources. We prefer primary sources in all cases and use secondary sources only when they add useful context beyond what the primary source states directly.

We do not use Wikipedia, general news articles, or financial media as primary citations. When a secondary source accurately summarizes a primary source, we cite the primary source directly instead.

How We Cite Sources

Every guide uses numbered inline citations (superscript numbers in the text) linked to a numbered References section at the bottom of the article. Each reference includes:

• The source name and authoring body (IRS, Uniform Law Commission, etc.)
• The specific document, publication number, or statutory section
• A URL where available, pointing to the official source
• The section or page number for long documents where the specific claim appears

Our guides typically carry 10–25 citations per article. We count citations as a proxy for rigor: a guide with fewer than 8 citations for a substantive legal topic is likely missing grounding that readers deserve.

Scope: What We Cover and What We Don't

State Law Variations

Estate planning is largely governed by state law. While we reference uniform acts that many states have adopted, we cannot cover every state's specific requirements in a single guide. When significant state-to-state variation exists — such as the states that allow handwritten (holographic) wills, states that permit electronic wills, or states that have not adopted the Uniform Trust Code — we flag this prominently and direct readers to consult a local attorney.

Where a law, threshold, or requirement is state-specific and could meaningfully affect a reader's situation, we say so explicitly rather than presenting one state's rule as universally applicable.

Update Policy

Estate planning law changes — estate tax exemptions adjust annually for inflation, Congress periodically modifies retirement account distribution rules, and state legislatures adopt new uniform acts or amend existing statutes. We maintain our guides as follows:

• Annual IRS adjustments

  Update estate tax exemption amounts, annual gift exclusion figures, and other inflation-adjusted numbers each January after IRS publication.

• Federal legislation

  Review and update affected guides within 30 days of major federal legislation that affects estate or gift tax rules, retirement account distribution requirements, or beneficiary designation law.

• Reader corrections

  Review and respond to all factual correction requests submitted to editorial@trustandwillguide.com within 5 business days. Verified corrections are applied immediately.

• Uniform law adoptions

  Track Uniform Law Commission legislative activity and update state-adoption notes when major uniform acts gain new state adoptions.

Corrections and Feedback

We welcome factual corrections, citations we may have missed, and feedback on clarity. Contact our editorial team at editorial@trustandwillguide.com. Please include the guide title, the specific claim in question, and the source you believe we should reference or correct against. We read every message.