A recent news report contains some detail on the will of Leona Helmsley, who died recently. While two of her four grandchildren got nothing under the will, and two others get something only if they visit their father’s grave once a year, Mrs. Helmsley’s dog has done quite well. A $12,000,000 trust is to be established for the dog, ensuring its care for the rest of its life. But such a trust would be subject to federal estate tax. Where will little Fido get the money to pay the tax? It might come from the residue of the estate, but what if Fido has to pay the taxes? Remember that Leona once said that only little people pay taxes. Was she thinking of Fido? In any case, if a goal of estate planning is to preserve and foster healthy family relationships, does it appear that this will accomplishes that goal?