Match the estate planning terms on the right with their descriptions on the left. (Hint: These are not necessarily complete definitions, but there is only one possible answer for each term.) Annual exclusion Description Applicable exclusion amount Codicil This is the process of developing a plan to administer and distribute a person's assets after death in a manner consistent with his or her wishes and the needs of his or her survivors, while also minimizing Estate planning taxes. Intestacy This refers to the control that removes a testator's freedom of choice, including physical or mental coercion, inordinate flattery, threats, and/or misrepresentations. Letter of last instructions Probate estate This refers to real and personal property owned by a person that can be transferred at death. Probate process Trust This is a document that legally modifies a will without revoking it Undue influence This legal relationship is created when one party transfers property to a second party for the benefit of third parties