Over the past few years, the estate tax exemptions and rates have been in a state of flux, making it difficult for attorneys and their clients to plan for the future. Because of that uncertainly, it becomes increasingly important to examine the individual circumstances of each client's personal situation and incorporate flexibility when drafting and updating a plan. Many different issues come into play throughout this process:

• How has the economy impacted clients' estate planning concerns?

• How has it affected their ultimate goals?

• What common questions and/or misconceptions are encountered from clients most often?

• How has the mix changed recently?

• What additional concerns arise for those who have to deal with family business succession planning?

• What trusts are most commonly used in today's estate plan?

• How are probate concerns addressed?

• What role do accountants and financial advisors play in the process?

• What are some of the best practices for working with them?

Additionally, the authors weigh the pros and cons of overplanning or not planning enough at this time. This report offers readers an on-the-spot look at this issue as it continues to unfold.