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The recent changes in the estate tax law may provide some relief in taxes, but estate planning is necessary to take full advantage of the law without adverse consequences. A properly drafted estate plan will ensure that the needs of intended beneficiaries are met in the most cost efficient manner and will provide you with protection in case of your disability. Please schedule an appointment with us to discuss how you and your family can make the best use of the new estate and gift tax rules and to review your estate plan.