Given that there is not estate tax this year, individuals with assets that are exposed to large capital gains upon the death of the first or both spouses have begun to look at using an Alaska Community Property Trust to help reduce the tax liability that occurs when the first spouse dies. If you live in a state like Florida or one where there is not community property, you might want to contact a Jacksonville Estate Planning Lawyer or Florida Estate Planning Lawyer to discuss how using this technique could benefit you.