All it takes is one carelessly drafted will provision to place you in the hot seat for months or years where you might watch your personal, professional, and financial life crumble around you. One type of drafting error is the failure to anticipate that your client’s estate plan will be in whole or in part governed by the laws of another state. This can happen for two main reasons. First, your client may die domiciled in another state. Statistical studies show that approximately eight million people move to a different state each year.  Second, your client may own real property in another state. This presentation focuses on the issues which an estate planner should consider when planning an estate for the possibility that a client’s property may end up being governed by the law of another state and the planning steps the estate planner should consider taking. Special attention will also be given to the issues that arise because a client may move between jurisdictions that use different marital property systems, that is, common law property and community property. Once you recognize these differences, you may then take proper steps to plan for them as you draft your clients’ wills and trusts.