This subject was taken up by Business Insider in a recent article titled "Not Every Good Estate Plan Treats Its Heirs Equally."
Sometimes you can divide everything equally and everyone is happy. However, sometimes even-Steven approach may not be the best approach in every situation. For example, the recipients may have very different needs, some may be more deserving than others, or the estate assets may not be subject to easy division.
Have you ever marveled at how children who grew up under the same roof and eating at the same table can be so different. It can be as simple as the differences between two individuals: one adult child is wealthy while the other is a starving artist; one child is disabled or otherwise needs medical aid while the other is as healthy as a horse.
Then, there are the other kinds of inequities. For example, one child has received financial help from you over the years while the other toughed it out. The list of differences can go on and on, but it's worth a look at the selection pulled together in the original article before taking a good look at your own plans and family dynamics.
In so many words, life is complicated, and family can be complicated with it. When it comes to planning for your estate, there are bound to be any number of conditions you need to mull over. As a result, you might need to proportion and tailor the inheritances responsibly. When you do, be sure to engage competent legal counsel to guide you.
Reference: Business Insider (October 26, 2012) "Not Every Good Estate Plan Treats Its Heirs Equally"