Wall St. Journal:  “Mention ‘pets' and ‘estate planning' in the same sentence, and many people think of the late Leona Helmsley, the Manhattan hotelier and convicted tax cheat who left $12 million to Trouble, her Maltese pooch, and also specified that her trust of more than $5 billion be used to benefit dogs.  A judge later reduced Trouble’s personal bequest to $2 million, and the Helmsley estate decided to give only $1 million to dog causes. . . . But she cites four steps that any pet lover should take when planning an estate:”