Everyone should have some sort of estate plan, regardless of the size of the estate. Generally, the larger the estate, the more complex the plan, and no two estate plans are exactly alike. But there are a few techniques that apply to almost every plan, large or small, simple or astounding.

Generally, no matter who you are or what you own, you should:

Execute a valid will:
If you don't create a will, state law will effectively provide one and will decide who gets what. This is known as dying "intestate." Even if your estate plan includes a living trust, you should execute a valid will as a pour-over will.

If you create a living trust, fund it;
A living trust is generally worthless if you don't transfer assets to it prior to your death, but many people who design estate plans around living trusts—especially the one-size-fits all variety—neglect this crucial step. 

If you have a taxable estate, ensure that your life insurance policies are owned by someone else;
Many life insurance policies are owned by the insured, which causes the face value to be included in the insured's taxable estate. To avoid this, transfer ownership of the policy directly to the beneficiary or to an irrevocable life insurance trust. (And make sure the insured or his or her estate is not the beneficiary.)

Fully utilize both spouses' applicable exclusion amounts;
Leaving everything to a spouse may be convenient at first, but it wastes the estate tax credit of the first spouse to die. 

Name an appropriate executor;
Choosing a family member, even one whom you know to be responsible and trustworthy, may not be the best choice. You should consider a professional individual or a corporate executor, who will have no emotional involvement in the distribution of your assets

Update your estate plan.
Families change through marriage, divorce, birth, death, etc., and assets change hands. It's important to keep your estate plan current to account for everyone and everything.