Sandra Martin has three children with her husband, Charles Martin. The children are named Amanda, Rose, and Joseph. Sandra has assets, including a private 747 jetliner, well in excess of $11.58 million dollars, and she is concerned that she will have huge estate tax exposure when she dies. She has heard that she can leave everything to Charles, who also has more than $11.58 million in assets, and avoid the estate tax, as long as they remain married. Unfortunately, she confides in you (and the entertainment media, and Twitter, and her reality tv audience) that her marriage to Charles is shaky and may end in divorce. Furthermore, she is not sure that she can trust Charles to provide for the three children, should she die first. Please provide guidance to Sandra about how best to proceed in minimizing her potential estate tax exposure, while assuring that her children are taking care of. Be sure to discuss lifetime transfers Sandra can make that might be beneficial to her plan to minimize her estate taxes.