Estate Planning remains more important than ever, in light of a one year repeal and subsequent reinstatement to present tax law.  Even if the law is renewed or  comes back with different provisions, having a plan is essential.
	As it stands, with the provisions of the new law changing every year for the next decade, you need to make sure your estate plan is up to date with the changes. Estate concerns such as providing liquidity for heirs, maintaining control over distribution and management of assets and making sure assets are transferred to your intended beneficiaries remain key planning issues.  Make sure you seek counsel of an Estate Planning attorney to create or update your estate plan.
	Focus on Flexible Planning.  Having a trust that allows flexibility will be even more important.  Use of A/B trusts and Credit Shelter trusts may help offset your estate tax liability, but if used to full-extent, may limit liquidity for heirs.
	The use of Irrevocable Trusts may be helpful in offsetting estate tax liability, however consider how maximum utilization may limit liquidity for the spouse and your other heirs.