larry and chris are a married couple, living in a community property state who want to minimize their estate taxes on $12000000$ total estate. they have two children and several grandchildren. they recently met with a financial planner and hope to leave $2000000$ legacy to their children. however, they are concerend about the potential need to pay for medical expenses in the future and want to ensure they have sufficient funds to cover these costs. Which estate planning technique would be the most effective way to help minimize current and future estate taxes, and also ensure sufficient fund are available for medical expenses?