Estate planning is not a “one and done” affair. Over time, your estate plan gets stale due to change in law, change in family, change in assets, and change in attitudes. Is it time for you to have an estate planning do-over? If you haven’t reviewed your estate plan in the past few years, it is time for you to re-think your plan. And be warned: if you have a pre-2013 estate plan, it may actually cause more harm than good in the current post-ATRA environment, especially if you have a classic A/B trust.