With the ever-changing political climate, uncertainty in estate and gift tax exemptions has reared its ugly head. Even though a change for the worse in the estate tax would not occur until after legislation is passed, tax laws passed during the calendar year 2021 could be retroactively effective as of January 1, 2021. So how can you plan to avoid potential danger to your current estate plan with only 3 months left in 2020? If you have a potentially taxable estate and are conc