The estate planning resources include a few of the provisions of the Internal Revenue Code that are especially applicable in determining the income tax consequences of transactions involving estates and trusts. The probate resources include materials published by the Standing Committee on Commissioner of Accounts of the Judicial Council of Virginia and the Office of the Commissioner of Accounts of Arlington County. The resource materials provided also include three of the many uniform acts that contain legal rules governing matters relating to trusts and estates. Uniform acts are promulgated by the National Conference of Commissioners on Uniform State Laws.