We come to you with a greater sense of urgency than ever before knowing that as a result of the recent election, the generous Bush tax cuts will expire in less than five weeks. Those with estates worth more than $1 million will be subject to estate tax unless Congress acts now. In this Fall edition, we highlight for you important tax-saving opportunities, the pitfalls of procrastinating, tax law changes that are in the news, and Mike's thoughts on asset protection. Please look for the next edition of our newsletter in the coming months as we move to a quarterly schedule. We wish all of our readers a joyous and peaceful holiday season.