Susan is a $65-$year$-$old widow with a sizable estate valued at $$18$ million. She has two adult children and several grandchildren. Susan wants to ensure that her wealth is passed on to her family efficiently, with minimal estate taxes and without the delays associated with probate. She also wants to provide for her grandchildren's education and ensure that her children do not mismanage the inheritance. Susan is considering various estate planning tools, including setting up a trust, using lifetime gifts, and purchasing life insurance. She consults an estate planning attorney to explore the best strategies for her situation.$$