Estate Planning for Individuals with Moderate Wealth with Tax Considerations addresses estate planning rules and techniques for individuals whose wealth may or may not require gift and estate tax planning. Given the future reduction of the basic exclusion amount for gift and estate tax (should Congress not take action) and with the opportunity given in the portability election, this CLE focuses on the tools you need to draft an estate plan for your client that is flexible and suitable for your client's needs. In addition, gift, estate and income tax planning considerations are taken into account with the goal of creating an estate plan that will not need to be modified in the future.