Estate planning continues to be a vital part of personal and business tax strategy, even for families who may never pay estate tax. With the exemption equivalent nearly $14 million in 2025 and scheduled to rise to $15 million in 2026, fewer estates will face federal estate tax, yet planning remains essential. This course highlights the top issues practitioners need to understand, including portability, annual and lifetime exclusions, charitable and retirement plan considerations, valuation, trusts, and basis step-up rules. Through real-world examples, participants will gain practical guidance on helping clients preserve wealth, coordinate beneficiary designations, and create meaningful legacies. Estate planning is not just for the wealthy—it affects all clients through matters of control, family planning, education, and healthcare.