2010 Estate Planning Update

The January 2010 edition of The Estate Analyst is comprised of an article by Robert L. Moshman (attorney and writer) entitled Predictably Unpredictable; Estate Planning for 2010. The introduction to the article and the January 2010 edition of The Estate Analyst is below:

Contrary predictions of experts, the estate tax has been repealed. There is currently no Federal estate tax.Has this changed estate planning? Should wills be reviewed,to all rational expectations and the and how should they be modified? What if the estate tax returns, as so many expertscontinue to expect? How can plans remain flexible enough to cover the many potential scenarios that lie ahead? Let’s look at the rules and COLA adjustments for 2010.