The new tax law increases the estate tax exemption to $11,200,000 for 2018.  Portability option and Credit Shelter trusts can protect up to $22,400,000 for married couples.  This eliminates the estate tax as a concern for almost everyone (at least for now).  The estate tax exemption will be inflation-adjusted for 8 years, then is scheduled to revert back to 2017 levels (adjusted for inflation) in 2026. 

The major issues in estate planning will continue to be incapacity planning, mental health and end-of-life issues, inheritance protection, and determining the best way to leave tax-deferred retirement accounts to heirs and beneficiaries. 

I'm currently working on the formatting for a new book, tentatively named Arizona Successor Trustee Answer Book.  Hopefully to be released privately in January 2018.  I think it's going to be an excellent resource.

New ownership of my office building complex just re-painted the exterior of my building from orange to white.  I will update the office photos on this website ASAP.