Despite the repeal of the Capital Transfer Tax Act 1979, some states, including Lagos, continue to charge a variant of inheritance tax called “Estate Duty”, before grant of probate or letters of administration in respect of a deceased person’s estate. Against this background, Abdul-Ghaniy Anjorin and Mazeedah Hassan, Legal Practitioners, in their paper, “An Evaluation of Estate Planning Mechanisms in Nigeria”, examine various estate planning devices that may be employed by an estate owner to simplify the administration of his estate, minimise probate fees, and ensure a seamless intergenerational transfer of assets.