Although the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 reduced the importance of estate tax planning for many, it didn't obviate the need for estate plans for non-tax reasons such as asset protection, guardianship, elder law and special needs planning. For families who have members with special needs (for example, an individual who has physical or mental disabilities), the estate planning concerns are magnified. These families face many difficult and
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