When a married couple creates an estate plan, they plan for the inevitable – the death of one spouse followed by the death of the second spouse.  The entire estate plan may be designed on this assumption.  However, it is possible that both spouses could die simultaneously in a common accident.  Santa Barbara, California attorney Mark Cornwall discusses the need to plan for simultaneous deaths.  “Spelling out your wishes in a revocable trust can prevent unintended distribution of property.”