You have clients john and anna in your office. they are married, both age 65. john and anna own 480 acres of farmland, worth about $1,500,000 plus approximately $500,000 other assets, mostly cash and investments. they have 3 adult children. two of the children are happily married and financially stable, but the third child, henry, is having financial problems and probably will be divorced within the next year. john and anna want advice about how to structure their estate plan, they ask specifically about gifting the assets to the children, establishing either a revocable or irrevocable trust, a life estate, or a transfer on death deed. while they want the children to share equally, they are concerned about henry's situation, and want protection from his soon to be ex spouse and his creditors. advise john and anna on what options they have.