Give a comprehensive analysis of the accounting for ESTATES & TRUSTS. Be sure to include information pertaining to the following areas of estates & trusts; $1.$ PROBATE LAWS, $2.$ DECENDENT'S WILL, $3.$ EXECUTORS OF THE ESTATE, $4.$ ESTATE VALUATION, $5.$ DEVISES, $6.$ LEGACIES, $7.$ BEQUESTS, $8.$ FEDERAL ESTATE TAXES, $9.$ INCOME & PRINCIPAL for ESTATES & TRUSTS, $10.$ CHARGE and DISCHARGE STATEMENTS, $11.$ TRUST FUNDS. please provide references.