*$100,000, excluding real property claimed as homestead, statutory allowances, and assets held in a RLT where the decedent is the grantor and trustee, pursuant to Ark. Code Ann. Section 28-41-101 et. seq.
*Execution of an "advance directive" such as a (a) durable powers of attorney for health care, (b) living wills, and (c) individual instructions, in conformity with Ark. Code Ann. Sections 20-6-102 to 20-6-103; 20-6-201.; Sections 20-17-201 to 20-17-217; & the Arkansas Healthcare Decisions Act, 2017 Ark. Acts 974.