No Unified Credit Trusts. You could take advantage of the unified credit for estate and gift taxes in a number of ways. This credit allows passing $_________ （increasing to $1，000，000 by 2006） in assets by each of you without estate or gift taxes. However， at the present time， you have decided not to create any trusts that would take advantage of the unified credit. (来源：英语杂志 http://www.EnglishCN.com)

　　Tenancy by the Entirety. You plan to hold some of your assets in your joint names as tenants by the entirety. Florida recognizes this for both real property and personal property， but it is important that you designate this on your title

　　documents as follows：

　　_________ AND _________， HUSBAND AND WIFE， AS TENANTS BY THE ENTIRETY

　　Car Titles and Insurance. I advised that each of your cars be owned only by the principal driver. Florida's dangerous instrumentality doctrine holds all owners liable along with the driver. I also advised that you carry an umbrella liability insurance policy with coverage limit of One Million Dollars or more. You should also carry uninsured motorist coverage in this amount （it would pay you if you were injured by an uninsured motorist）。 All of these ideas are intended to reduce the possibility of your losing your estate through unexpected claims.

　　FDIC Limits. We discussed the importance of your continuing not to place more than $100，000 in any bank since you should not count on the FDIC protecting more than this amount no matter how the accounts are titled.

　　Prior Wills. When you come in to sign the final documents， please bring in your prior wills so that they can be torn up AFTER the new ones are signed.

　　Scope of Representation. The scope of my representation does not include advice or services regarding the following： accounting， tax， financial， business， management， and related non-legal matters and advice （I advise that you engage a CPA， tax attorney or business consultant to advise you regarding these matters）； title searches， surveys， inspections and other non-legal work relating to real estate （I advise that you engage a title insurance company， abstractor， surveyor or other licensed professional to provide you these services）； securities， labor and other legal matters not handled by this firm （I advise that you engage a lawyer who specializes in these matters if you need such advice）。 I would be happy to refer you to others who may provide you these services.

　　Legal Fees. Fees for estate planning are based on the amount of time spent， the complexity and skill required， and similar factors， at hourly rates of $_________ for myself and $_________ for my paralegal. You will also pay for such costs as copies， postage， long distance， fax， recording， FedEx， courier， etc. I gave you my Resume at the initial conference， and it explains how I bill for services. If you have any questions， please do not hesitate to call.

　　Florida Wills， Trusts  Probate Questions and Answers. I gave you a copy of this article before the initial conference. If you have any questions about these concepts， please ask them now.

　　I appreciate your trust and confidence in asking me to assist you. I will endeavor to do my best for you at all times. Please call me after you review the enclosed documents. Thank you.

　　Very truly yours，

　　[Lawyer _________]

　　Enclosures

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　　附录四：SAMPLE DEMAND LETTER

　　？ Copyright 1999 by James W. Martin All rights reserved.

　　St. Petersburg， Florida

　　Note： This article is for background purposes only and is not intended as legal advice.

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　　[Letterhead]

　　[Date_________]

　　[Name_________]

　　[Address_________]

　　By fax to [Fax #_________]； phone [Phone #_________]

　　And by FedEx Priority Overnight

　　And by email to [Email address _________]

　　And by U.S. Registered Mail Return Receipt Requested

　　Re： Client

　　Dear _________：

　　This office represents [Client_________]. It has come to our attention that you are building and operating stores having trade dress confusingly similar to the stores of our client. You have copied the following elements of our client's trade dress， among others： _________.

　　This letter is formal notice that your use is an infringement of our client's trade dress rights under Section 43（a） of the Lanham Act， 15 U.S.C. ？125（a）。 Two Pesos， Inc. v. Taco Cabana， Inc.， 60 U.S.L.W. 4762 （1992 WL 141119 （U.S.））。 Our client also claims copyright in its store design， which copyright you have also infringed. We have reason to believe that your infringement is intentional and deliberate and that you are attempting to copy our client's business by copying its trade dress and store design.

　　Our client hereby demands that you immediately do the following：