Like TWM67, I also do this stuff for a living. Great advice from all here, and pretty accurate too. TWM is in NJ so he can probably suggest some lawyers for you. I can as well if you need someone local.
I am happy to offer more info and advice if necessary. Depending on her health, and the size of her estate, Long Term Care Insurance should also be a consideration. I can help you out with that as well.
But a good rule of thumbs is, if she has the cash, and wants to get rid of it now, make $11,000 gifts to anyone and everyone in the family now, and again on January 2, 2006, and every year thereafter! The gifts should go into UGMA or UTMA accounts for the grandkids, and you can be the custodian. 529 accounts might be a consideration as well.
I could go on and on, but I won't, other than to say, this is nothing more that educational info and not a recommendation.
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