I'm in the process of setting up an estate plan for my widowed mother (50 years old). She has some cash saved up (not much, under $100k), but she does have some real-estate:

Rental property $650k
Personal Residence $350

Both of which have appreciated quite a bit (>50%)

She's having some medical problems and can no-longer manage the rental property (which is her sole source of income) on her own.

So I'm looking for ways to unload the property and re-invest the proceeds so that she will have a steady stream of income for the remainder of her years. I also want to minimize or income (as well as capital gains) taxes, and in the process avoid any estate taxes that will surely come up later on.

In my research, I came across NAFEP (National Association of Financial & Estate Planners) http://www.nafep.com/index.html. Any body familiar with the programs they offer? Are they legitimate? Their programs sound like that's exaclty what I need.

Any thoughts?

Thanks,

George