With the “sunset” of the wealth transfer tax provisions of the 2010 Tax Relief Act looming, estate planners have been encouraging clients to act now. Is there a cost to waiting until the end of the this year? Who should act now regardless of tax law changes? How do you build flexibility into the planning you do today in case tax laws change in the future? This presentation discusses the latest research on the most compelling planning opportunities today, including two techniques that remedy the true risk in estate planning today, and a number of “alternative” remedies that are cutting-edge twists on well-trodden methods.