If we don't both die by 2010(and we have no plans to do that), do we need to fully review the estate planning then ? Nobody really plans on dying<grin>.Seriously, given the AEA limits in 2003, a first year law school student could draft an estate plan which would shelter $3M. Whether or not you "fully review the estate planning" depends on your taxable estate.If you anticipate a taxable estate prior to 2010, then you should address estate planning. Also, you if need to deal with living wills, durable powers of attorney, and health care directives, an estate attorney who is familiar with your state's laws could prove invaluable.Hope this helps.buzman
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