Legal Question in Tax Law in California

There is a difference but you're question is way too general. Whatever you're looking for would be based on your particular facts which are too unique to speculate on. Simply, there is no information about the size of the estate and whether you're giving or receiving, what amounts and what strategies to then employ.

By the way, since you asked via a free question I will point out tax law is a premium legal service so don't expect any discounting of services from most practitioners. I'd suggest consulting a local estate tax attorney and tell them what you're trying to do.