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The Greek philosopher Heraclitus once said that the “only constant in life is change.” This statement rings true now more than ever. Due to COVID-19, many of us have drastically changed the way we work and even how we spend our leisure time (more hiking and biking for me). In addition, estate-planning practitioners must keep up with a myriad of proposals to amend the tax laws and the possibility of surcharges imposed on wealthy clients. And if that weren’t enough, there are social changes afoot, including the legalization of marijuana in many jurisdictions and the increased prevalence of couples who choose to cohabitate without getting married.
These changes ultimately affect the issues clients face and the type of advice practitioners w...
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