---
title: "Turn estate-planning instructions into a fact table and an options list"
url: "https://ailawframework.com/practice/trusts-and-estate-planning/prepare-an-estate-planning-questionnaire-and-structure-options-note/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A19-T1-R1-US"
practice_area: "Trusts & Estate Planning"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Turn estate-planning instructions into a fact table and an options list

> Table the people, assets and goals the client stated, and list only the structures the client asked about. Do not recommend a structure or state a tax result.

Canonical page: https://ailawframework.com/practice/trusts-and-estate-planning/prepare-an-estate-planning-questionnaire-and-structure-options-note/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Trusts & Estate Planning](https://ailawframework.com/practice/trusts-and-estate-planning.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Table the people, assets and goals the client stated, and list only the structures the client asked about. Do not recommend a structure or state a tax result. |
| What the lawyer must review | You choose the structure. If a grantor trust is one of the structures on the list, 26 U.S.C. § 671 includes in computing the taxable income of the grantor, or of another person treated as the owner, the items of income, deduction and credit attributable to that portion. The statute says no item is included solely on the grounds of dominion and control under section 61. Do not apply the specific grantor-trust powers in later sections. They were not opened. Opinion 512: keep the client's facts out of a public tool, and do not let a generated options list become the advice. |
| Written for | United States |
| Applies to | [Prepare an estate-planning questionnaire and structure options note](https://ailawframework.com/practice/trusts-and-estate-planning/prepare-an-estate-planning-questionnaire-and-structure-options-note.md) |

## Checking plan

- What the AI does: Table the people, assets and goals the client stated, and list only the structures the client asked about. Do not recommend a structure or state a tax result.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Do not list the powers in sections 673 to 677. Those sections were not opened.
- The options list is not a recommendation.

## Sources

- [26 U.S.C. § 671, Trust income, deductions, and credits attributable to grantors](https://www.law.cornell.edu/uscode/text/26/671) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)
- [ABA Model Rule 1.6, Confidentiality of information](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_6_confidentiality_of_information/) (checked 2026-10-22)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [Asset and ownership table for a trust (United States)](https://ailawframework.com/precedents/trusts-and-estate-planning/us-asset-ownership-table.md) | Checklist | Yellow | A table of each asset, who owns it today, which document shows that, and whether a foreign grantor would matter under the IRS FIRPTA page on a later sale. |

Signed-in accounts can read the full text of each one.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*