We received more than 200 "free-form" comments from our survey participants. What follows are their unedited responses to our open-ended questions. To review all of the comments, simply scroll through this page. 

To review comments by question, click on the links below:

Concerns
Opportunities
Expanded Practice Services

Are you concerned about how repeal of the Federal Estate Tax would affect your practice? Please explain your major concerns:

1. No tax = lack of motivation by clients to prepare and implement their plan.
2. People are procrastinating doing their plan. Take the tax motivation out---lose potential impetus. Our ILIT practice is down.
3. It will require that I focus on the core areas of client concern, namely providing care and guidance for future generations and preserving the testator's values, rather than avoidance of a patently unfair tax.
4. Clients will be less motivated to plan
5. Tax avoidance motivates many to plan their estate for other non-tax purposes
6. Estate tax repeal will likely lead to public perception that no estate planning is necessary any longer -- which is totally misguided.  The public has been misled by professionals for too many years that estate planning is nothing more than estate and gift tax planning.
7. Mitigate the need for sophisticated planning, which will result in lost revenue.
8. Concerned that the general public will be "misled" into thinking that, without tax issues, estate planning is simple and within the capabilities of non-specialist attorneys and non-lawyers who give away "free advice" to get the client's investment dollars.
9. Substantial investment into new methods of tax planning will be necessary, including, but not limited to, becoming more expert in capital gains tax planning.  Further adjustments would be necessary to make me as an estate planning attorney "stand out."  A more personalized practice on "family values" and the "warm and fuzzies" of estate planning would be necessary. 
10. This is really a yes and no answer.  No. 1:  I am sick and tired of the hypocritical lawyers who bellyache to clients about the unfairness of the estate tax; yet are crying now that it may be repealed. No. 2:  It will have an impact in that we will no longer be doing estate tax returns or planning after the phase-out.  No. 3:  However, we have anticipated this for some time and had already begun moving from a pure "estate planning" law firm to a tax law firm.  We have already begun exploring methods that will allow us to avoid income taxes for our clients, and we are working up a seminar on "Ten Ways to Avoid Income Taxes Thanks to Estate Tax Repeal."  I do suspect that we will start getting some pretty good intestacy work because a lot of people will think that they don't have to do ANYTHING now.
11. Clients will wait and not plan.  They won't call or contact us but simply wait and get their info from the popular press.
12. People will think that estate planning consists of a simple $100 will, and not believe there is any reason for more sophisticated planning.
13. Repeal of the estate tax will remove a great deal of the "incentive" for people with taxable estates to plan their estates properly.  A lot of folks will feel that with repeal of the estate tax, there's no need for anything more than a "simple will".  Of course, this is not really true, but perception is reality for most folks.
14. There will be much less tax driven estate planning work available
15. Even if the exemption is raised to $2M per individual this will substantially impact the volume of persons feeling a need to do an estate plan.  Also, by eliminating the tax it eliminates a way estate planning attorneys can distinguish themselves from general practitioners who can draft simple wills.
16. Decreased client interest in estate planning.
17. Advanced planning -- CRTs FLPs ILITs Etc -- may not be needed
18. Significant numbers of clients begin the estate planning process because of perceived tax implications, although the tax issues are rarely the most important factors after counseling. As such, the number of folks seeking planning will decrease.
19. After 30 years in practice, I believe it will be absolutely devastating, and I am unsure how I will even earn a living, since I know nothing else.
20. Clearly part of each of our practices concerns itself with tax avoidance. With estate tax limited, that part of my practice would disappear.
21. There are many other reasons to plan in addition to federal estate tax. Those reasons will exist if tax is repealed. Moreover, the tax will be phased out.  It will still be in effect for 9 years.  Unless a substantial majority can be mustered in both houses for passage, the law will sunset October 1 of the year it is phased out and be completely reinstated.
22. Removes one reason for complete estate planning
23. Taxes are the driving force that gets people to consider estate planning. Even though planning is essential in many circumstances, the trigger might not apply to get potential clients to think about proper life planning.
24. Even though I am always for the repeal of almost any tax, this one is mostly political and can so easily be avoided by most people who would actually be subject to it. Many times the resentment to the tax forces folks to actually take action they already should have done.
25. Take away motivation for many clients.
26. Saving estate taxes is the primary motivational force bringing new clients into my office.
27. I know the reasons for estate planning other than estate taxes but the media will say there is no need for expensive planning and it will take some time to re-educate the public and referral sources on the issue. People may not be willing to pay higher fees for non-tax reasons even after education. 1.) think estate tax is socially preferable to income tax, so repeal would not be good for the nation. 2.)  A fair portion of my practice involves representing a major charitable institution. 3.) The biggest part of my practice focuses on estate tax planning.

28. I believe clients will still my services, but the perceived value of those services might be less.  If I am not saving them a lot of money with my work, then they might feel that a large fee is not justified, and/or they might feel comfortable going to someone with less experience or doing the work themselves.  I can probably counter act this to some degree with educational marketing, but it is still a significant possibility.
29. Much estate planning is driven by desire to reduce estate tax.
30. Poverty
31. I am an estate tax attorney at a Fortune 500 company whose main product is life insurance.  My department provides a service to prospects which projects liquidity needs at death based on federal estate tax expenses triggered at death. While life insurance would still be a necessary product for other purposes, repeal of the estate tax would remove one major reason people purchase life insurance, and likely obsolete our service.  A life insurance company cannot engage in estate planning unless that planning is merely incidental to the sale or servicing of a product we sell.  I'm having trouble envisioning the value of an estate tax attorney/expert to a life insurance company if the estate tax is repealed.
32. It will substantially increase the volume of work necessary to update 30 years of client documents.
33. Educating clients regarding the new horizon, pitfalls and opportunities
34. Will lower the motivation of potential clients to plan their estates.  Will require new and different client education for them to plan their estates. Might lower fee income.
35. Tax considerations rather than good distribution and succession planning incorrectly motivate so many people. We'll have a greater burden in teaching the benefits of our services.
36. Clients sometimes mistakenly focus on estate taxes as the MOTIVATION for their estate planning. This happens before they get to us, if they ever do.
37. Reduction of potential client base
38. While I don't think that the estate tax is the only thing clients want to plan for, I believe it is a major factor in getting them to start the process.
39. Planning work and estate administration work will be easier to do and will not be perceived as a premium service by clients or other lawyers who do not practice in the trusts and estates area.
40. Although I do not believe there will be a repeal of the estate tax, I do believe there will be reform. At a minimum, I believe the credit amount will increase substantially. If it does, it will most likely but me out of business.
41. Prospective clients are beginning to hesitate on beginning their plans. Even though we have educated them on the last bill that was vetoed, they seem to believe that repeal is going to happen!
42. The need to implement estate tax reduction strategies will be gone, but I am cautiously optimistic that income tax planning will become very important.
43. I would stand to lose the complicated estate planning practice but also the estate administration work, which is the "bread & butter" work.
44. Reduction in income and sophistication of work
45. If complete repeal, there will be a period of major activity consisting of undoing of existing plans followed by a gradual slowdown. Tax driven planning will not be as important.
46. 1 - Increases concentration of wealth into the hands of persons who did nothing to create it 2- Decreases charitable incentives 3- Will likely result in overt or covert tax increase for the middle class 4- Removes incentive for people to do adequate planning for non-tax reasons
47. I think clients will be less likely to do any estate planning until they are educated (through the media or otherwise) that there are other (tax and non-tax) reasons to plan.
48. Well, I devote 100% of my practice to estate planning. Therefore, I would have to refocus within the field.
49. I think that Congress will increase the exemption to something like $5,000,000. I am concerned that people with smaller estates that are now taxable will no longer feel they need estate planning when those estates under the mark are not taxable.
50. Although I believe estate tax planning is but one component of a well-rounded estate plan, it figures disproportionately highly in the initial inclination of potential clients to seek estate planning advice.
51. My concerns surround the fickle nature of politics. If the Estate Tax is eventually fully repealed, I believe that once a change in the political powers change, that it would be reinstated. Also, I feel that the Taxing Authorities will attempt to instigate an alternate taxing plan, one even more sinister than the present Estate Tax.
52. Loss of income
53. It will give much of the public the false sense that there is no urgency for planning.
54. I believe that Congress will not repeal the Estate Tax but will increase the exemption amount. 
55. It may affect the amount I can justify charging some clients for estate planning--being able to save about $280,000 for setting up an A-B Trust makes it a lot easier to close a sale. But, I really don't think it will have that much effect. Most of my estate planning is done for purposes other than just to save estate taxes. After all, trusts were being used by the wealthy long before estate taxes were in place.
56. 70% of my practice involves counseling clients on transfer tax reduction.
57. How to ramp up for the deluge of work needed to wean clients from the tax-driven planning documents now in place. A three-year to five-year crunch - then.... maybe a much lower demand for our services
58. I am a new lawyer just starting my practice in this area. I am concerned as to whether now is a good time to switch practice areas or if I should stick it out.
59. This would eliminate a lot of the tax planning that we do and thus reduce the value that we provide to clients. Therefore, we would not be able to charge as much for our services.
60. My concern is in the short-term. My trust and estate practice is not focused solely on estate tax planning, however, estate taxes are most certainly an issue for many of my clients. Often times, the estate tax issue is the easiest for referral sources to discuss and use to send referrals to my office. Although I have positioned myself as a relationship/issue based T&E attorney with my referral sources, I still see them using the "tax scare" technique to send a large portion of referrals my way. Therefore, if the federal estate tax repeal occurs, my referral sources, in the short-term, will have to be educated to shift there focus away from the "easy" tax issue to the "more difficult" family issues.
61. The repeal, or phase-out, will be publicized as a repeal and people who still need to plan will be lulled into complacency thinking they need do nothing. It will be harder to motivate clients to do the necessary planning when there are no threats of large tax bills and monetary tax saving to demonstrate the benefits. It will be a "harder sell" and focus will have to change.
62. My main concern is that the estate tax is the impetus that causes many people to get into the attorney's office to talk about creating an estate plan. It's a good hot button issue. If the tax is repealed or phased out, this will likely cause a false sense of security and the feeling that no planning is now necessary. As we know, this couldn't be farther from the truth.
63. One of the primary motivations for my clients to prepare an estate plan is to minimize or avoid estate taxes.
64. The possibility of repeal has already depressed the demand for our services. Actual repeal would eliminate most of our business.
65. Repeal of the estate and gift tax will demodulate people to plan their estates.  Already, the perception of a change in the law has caused postponement of initial interviews -- most have at least one spouse over age 75.
66. I am a little concerned, but not greatly. A/B trusts would be eliminated, but that's only about 20% of the trusts that I do. There are still plenty of planning opportunities with non-taxable trusts.
67. I've always had the feeling that Estate Planning was tax & probate avoidance driven. Without these facets, it seems to me that most of my clients would have never come in to my office.
68. Significant decrease in number of clients who will be motivated to create plans. Also, increased competition from financial service providers and the internet for "do it yourself" type plans.
69. Will affect my income 40-50%. Can't find another viable practice area to transition to.
70. Estate taxes, when they apply to an estate, are significant in amount. Most of my clients are married couples who have a taxable estate when they begin the planning process and I am able to completely eliminate the tax through planning. Those same couples (and singles who become aware of the tax through my public workshops) may very likely do no planning if they think that there will be no federal estate tax concern. Those persons may therefore do no disability or probate avoidance planning.
71. Cut down on clients, also clients in their 50s and 40s will not have an incentive to save taxes
72. I don't think it will be repealed/phased out. I think there will be a compromise and the exemption amount will rise significantly over the next couple of years.
73. We will continue to help clients manage, protect and distribute their wealth and deal with their health issues, but the larger fees for taxable estates (AB Trusts, ILIT's, CRT's) will be greatly reduced.
74. Client less willing to make major planning decisions. Fell the necessity to tell clients to delay in making taxable gifts. Effects tax planning in major cases. I think it has less of an affect on smaller cases.
75. Clients are motivated by fear. They fear estate taxes, whether or not the fears are justified. If that motivating fear is eliminated, clients will fail to plan for the legitimate reasons they should.
76. I am close to retirement. In addition, the need is still there.
77. Will initially result in new business, as clients change their estate plans to reflect the change in tax laws. Eventually, complex estate planning will be rendered obsolete by the change in tax laws. At that point, I expect I will have to change what I do, but I do not expect to leave the practice of estate planning altogether.
78. With Estate Planning being about 98% of my practice, obviously outright repeal will have a huge impact on my income. A phase out of estate taxes may take away the impetus many clients initially have to do something about their estate planning, even if they belong to 98.5% of the public that does not have a taxable estate anyway. On the other hand, if estate taxes are only replaced with capital gains taxes like the last two bills that passed Congress, the change will be a change in name only: from estate taxes to capital gains taxes. I did not see that provision (repeal of the step-up in basis rules) though in the current bill (S. 35).
79. There will always be the other traditional estate planning areas that need to be addressed. Also, Congress will replace the current system with something that will be equally complex. Third, we will have a tremendous about of work redrafting all of the plans that we have put in place over the last 20 years.
80. I am concerned about three aspects. First, taxes will be less important to what we do. As "tax lawyers," it is easier to get reasonable fees. Taxes are the "premium" part of our practice. Without it, there will be more downward pressure on fees. Second, I know many clients are motivated to get professional planning because of tax concerns. Many potential clients will believe they do not need professional planning if the tax goes away. Third, it will be difficult to attract new lawyers to the field.
81. Client volume
82. Most of my clients express to me that they are planning to avoid the high costs associated with death and asset transfer (taxes and probate). While we know there are other reasons to plan, the general public has not been educated sufficiently about the non-tax reasons. To begin such an education program now could look like sour grapes and in any event would take a long time to sink in to the public at large.
83. As the estate planning manager for Mellon Private Asset Management, I believe the estate tax repeal could result in the elimination of my position. Every individual needs an estate plan regardless of estate tax planning issues, but when dealing with the High Net Worth Individual, our primary client base, I think the estate tax repeal will change the fundamentals of our business.
84. What do we do in order to avoid being unemployed and bankrupt
85. That clients will perceive the repeal as a "repeal" of the continuing need for proper planning and that without the tax drafting provisions in the plan clients will perceive any planning should cost less
86. I believe it will move estate planning from asset planning to income planning. Estate Tax Repeal can be an "opportunity" if handled correctly, however, a new approach will be required because the principal motivation of estate tax savings will no longer be available.
87. The traditional 'boogey man' will not only have been identified and defanged/declawed...rather he will simply go away.
88. While I do not expect complete repeal to be likely, I do believe we will see a significant increase in personal exemptions and/or rate reductions. My main concern is that my rain broker referral sources are largely tax driven and will no longer see the significant value of good estate planning.  We can talk all we want about personal goals, family protections, etc., but it is the specter of the estate tax which brings many of the wealthier clients to the door.
89. My major concern is in properly identifying and prioritizing the new needs my clients will have after the tax is repealed.
90. The raising of the exemptions will eliminate a great deal of business.  Many trusts will go away.

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What opportunities do you see as most significant
if there are no wealth transfer taxes?

1.  Planning for non-tax objectives. Changing current plans. Income tax planning.
   

2. It sounds like you mean "opportunities" for the lawyer.  I don't have an answer for that. 
   
3. Income tax avoidance
   
4. Adjusting all prior plans to conform to the new law and take advantage of any opportunities for step-up in basis: 1. Probate avoidance 2.  Personal protections through trusts 3.  Maintaining control through trusts
   
5. Asset protection opportunities will get more press.
   
6. Charitable Remainder Trusts (no step-up in basis at death), Credit Shelter Trusts more effective.
   
7. There are dozens was ways to avoid income taxes if estate taxes are repealed.  We have always included avoidance of income tax in our definition of effective estate planning.
   
8. Getting trusts set up before the tax is reenacted.  Developing sprinkle trusts to take advantage of tax planning for wealthy families.
   
9. Asset protection for clients and their heirs; income tax planning.
   
10. IRA and Qualified Plan work and people will still need estate planning even with no taxes. 
    
11. State tax developments in light of federal tax repeal.  Capital gains tax issues if the step up in basis is repealed.  The governments (State and federal) bureaucrats are not likely to give up as easy as tax cutters think.
    
12. Personal planning where outright distribution is not desirable.  Clients will still be interested in planning for incapacity and to avoid probate.
    
13. Revising existing plans
    
14. Any change in the law creates uncertainty during the change, which leads to planning opportunities.  If there is a phase out" of the estate tax (like the proposal that President Clinton vetoed last year) there will be increased uncertainty for a period of time.  During this period many folks that had planning done in the past will want to re-think their options."
    
15. There remain opportunities to minimize conflict, enhance wealth, protect assets and provide properly for multiple generations and deal with issues relating to dying and death.
    
16. Congress will not repeal death. So estate planning still will need to be done.
    
17. Income tax planning, creditor protection, revising existing plans, planning while there is no transfer tax because it will probably come back in some form.
    
18. These are the existing opportunities to plan for the prudent passing of wealth and succession of business control.  Thus, there will still be good work available for estate planners, just a lot less of it.
    
19. Seeing that the intent of decedent is carried out.
    
20. Probate avoidance, counseling on estate distribution issues, peripheral issues such as real estate, etc.
    
21. The elimination of estate tax may lead to more rational planning for clients.  With no estate tax there would be no need for Byzantine trusts that are expensive to create and administer and do not really accomplish anything but save tax $.
    
22. Unless carryover basis is reinstated, there will be plenty of opportunities to further reduce taxes through gifting assets to older individuals, and like planning.  Planning opportunities will also continue exist with respect to business continuation, charitable giving, planning with retirement assets for transfers at death, and special needs trusts. 
    
23. Asset distribution planning.
    
24. Asset distribution planning.
    
25. Second marriages issues. Elder abuse avoidance.
    
26. Capital gains tax avoidance/planning
    
27. Most clients will still be interested in maintaining control of their estate. The repeal of the estate tax will focus planning on the issues of controlling the estate without having to work around the estate tax issues. It will make estate planning that much easier.
    
28. Helping people give what they have to whom they want when they want and how they want them to get it and avoiding probate costs, attorney fees, delays, and retaining privacy. Helping family with two or more marriages and mixed families to work through the difficulties before they arise.
    
29. Planning for beneficiaries will remain 
    
30. Asset protection and control of assets for future generations
    
31. IRA/Retirement Plan Distribution Planning Estate Administration Services for Wealthy Families Income Tax Planning
    
32. If repeal occurs, there will be some type of tax to replace it. I am not aware of what form that will take, but whatever it is, techniques will be developed to help minimize its impact.
    
33. Developing effective ways to minimize income tax, through creative structuring.
    
34. First, the proposal passed by Congress last year was a ten-year phase out plan. After the ten-year period, the transfer tax regime would be replaced by a capital gains tax regime, that is property would not receive a step up in basis at death, however, a certain amount passing to spouse would be exempt and a certain amount passing to others would be exempt. Not only would planning have to incorporate both regimes over the next ten years (as it is impossible to anticipate a date of death) but planning for the disposition of an estate will still be highly important from a tax perspective.
    
35. Congress will likely provide another type of tax, e.g. no longer a step up in basis at death
    
36. You’ll have to define significant! But there will be opportunities, I'm sure
    
37. All of the non-tax reasons to estate plan.
    
38. Income tax saving in states that do not tax trust income
    
39. The primary obstacle to the transfer of family wealth has never been about tax avoidance. Rather it is about building trust and communication within the family so that a true succession is fostered. Planning as if it were about taxes is like putting a Band-Aid on a heart attack. 
    
40. But primarily temporary in the form of updating existing tax driven plans.
    
41. Probate avoidance, trusts for non-tax reasons (e.g., spendthrifts), capital gain tax planning
    
42. Business Succession Planning
    
43. Business Succession Planning
    
44. People will still need documents to distribute their wealth where they want it to go. There will be planning opportunities in second marriage situations and situations with spendthrift children that need trusts. Here in Florida we also do a lot of probate avoidance techniques such as revocable trusts.
    
45. Asset-protection planning and retirement planning (yes, even with the simpler proposed regulations).
    
46. Trusts for Charities, Minors, etc.
    
47. Estate admin and elder law - which I already do
    
48. The administration of trusts there will always be estates / wills that are contested.
    
49. Asset protection. Unintended heir avoidance. Privacy, control, etc.
    
50. Income tax reduction strategies & Asset (creditor) protection strategies More focus on family values & long term wealth building
    
51. I do not see a significant change other than the documents will change to reflect what the clients want rather than what the tax code wants them to have. 
    
52. Succession planning for businesses, planning for incompetency, planning to protect assets (both for the Trustors and their heirs), and making the administration of an estate simple and worry-free will still all be necessary.
    
53. Asset protection
    
54. Those people previously intimidated by the tax complexities may be drawn back into the fold for basic services
    
55. Asset protection; business succession; second marriage issues.
    
56. There are transitional issues until the repeal takes effect and there are still issues
     regarding the clients' legacies to family members, charities, and friends.
    
57. First, it depends on what is actually repealed and what, if anything, will replace the estate tax (e.g., loss of dod step-up basis). There will be quite a bit of amending of trust amendment work, as well as helping/educating others of the true nature of estate planning: family/money/business succession issues and how to create a meaningful legacy. 
    
58. Disability planning to avoid guardianship, asset control and protection, business and financial continuity and succession, heirs’ incentives and protections.
    
59. It depends on what the tax system is replaced with. If it is replaced with the elimination of the step-up in basis, we'll still have planning to do for taxes, this time it's just income taxes. Either way, though, there are significant non-tax reasons for estate planning that we always try to educate our clients about. The education will just need to be increased.
    
60. In the short term, I believe that almost all client files will have to be reviewed to determine what if any changes are needed to address the tax law change.
    
61. Temporarily unwinding existing plans.
    
62. Control of transfers of wealth, charitable giving
    
63. Planning opportunities, yes, but not significant ones
    
64. Income tax planning
    
65. Everyone will still need trusts and wills. There will be new opportunities with IRAs and capital gains avoidance. 
    
66. Remarriage situations with kids of prior marriages, creditor protection, protection of kid's inheritances from themselves or from creditors
    
67. Families will all ways have a need to assure transfers are made according to their preferences. This includes making sure succeeding generations are equipped to receive their bounty. Clients also want to make sure their family enjoys the fruits of their labor, not a judgment creditor There will also be more issues with properly creating charitable organizations. These allow the client to pass on values as well as property. This last I think will be our area of greatest challenge. We should be out in front with this with the charitable community. We have some incredible opportunities ahead of us as professionals, let do this right for our clients and spend time teaching them.
    
68. A different focus on family planning issues relating to the transfer of wealth (i.e. protection of spouses and beneficiaries, planning for second marriages and blended families, ethical wills etc.).  This will require significant marketing efforts, as many people perceive that taxes are the primary reason to create an estate plan.
    
69. I would probably revise my workshops to focus more on probate avoidance and disability planning.
    
70. Clients will still be concerned about who will receive the property and when they receive it. 
    
71. Financial planning services (not selling things; helping people with their cash flow, investment planning, etc.)
    
72. Focus on providing family centered documents instead of tax centered documents. Dynasty trusts. Advise on moving to states that are income tax favorable.
    
73. Asset Protection, income tax planning, charitable planning
    
74. Family Planning, Incentive trusts, and investment planning
    
75. Distribution of wealth--family considerations.

a.  Planning during the phase out transition.
b. If step-up in basis rules are repealed, a switch from estate tax planning to income tax/capital gains tax planning.
c. Even if the step-up in basis rules are not repealed, more of an emphasis on income tax planning.

76. Trust planning, asset protection, wealth preservation, retirement planning
    
77. Income tax avoidance disability planning
    
78. Protection of families during their lifetimes
    
79. People will still be concerned about the disposition of their estates. The plans just won't be as complex, or as expensive.
    
80. Certain income tax saving strategies may be available, however, this type of planning may only be worthwhile for the higher end client.
    
81. There will still need to be planning for spendthrift or disabled children Trusts are an important part of planning for parents who want to ensure that their young adult children do not imprudently invest or spend their inheritance.
    
82. Income tax planning as part of the estate plan incentive and value based planning business succession planning with an emphasis not on taxes, but on the family relationships
    
83. Income tax planning Asset Protection
    
84. Asset protection in all of its forms, to include ones own creditors, blended families, irresponsible children, greedy in-laws, etc. 
    
85. Dynasty trust planning; income tax avoidance planning
    
86. Name it! Business succession planning, charitable estate planning, special needs planning; it is all the same with the exception of the tax question. Charitable planning will not go away. When clients realize that they have even more latitude in supporting things about which they are passionate, charitable planning can be stronger than ever.

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What other activities will you add to your practice
if the estate tax is repealed?

1.  Asset Protection

2. Continued focus on charitable gift planning and business succession planning
3. Income tax planning opportunities that will be created by the repeal of the gift tax
4. Pension and Retirement Planning
5. Homeowner Associations
6. We are already doing this stuff.  We also do tax controversy and income tax planning already.
7. There are many added reasons for estate planning which are not on your list. 
8. I practice in those areas now, too.
9. Income tax driven "estate planning'
10. I already have a substantial business and entertainment practice.  If the estate planning work became less lucrative, I would compensate with more of the other types of matters.
11. Asset Protection
12. I already do the checked items. Might expand to include business/corporate law.
13. Do not have that many big clients
14. Asset Protection, International structuring & implementation
15. NO
16. Income Tax Strategies
17. Exempt organization law
18. Already, I have become insurance, series 6 & 7 licensed and have obtained a CFP designation
19. Real Estate Corporate
20. Real Estate Corporate
21. Estate Planning. NEVER let the tax tail wag the Estate Planning dog!
22. Asset-protection planning
23. Mediation
24. Probate and will planning
25. These are done already. Did you forget conservatorship avoidance?
26. Income tax planning
27. Would consider providing a Mini Trust Company set of services
28. Real estate
29. These are already areas of my practice. These areas will probably (hopefully) increase if the estate tax is repealed.
30. Income tax planning - especially for capital gains taxation and taxation of investment assets.
31. Real estate
32. Business/Corporate transactional & taxation
33. To some degree I do all of the above, (with the exception of Financial/Investment Services) so it might be accurate to say that I'd do more if I found more of my time and resources available due to a slowdown in estate planning work. In Maryland I am prohibited ethically from giving financial advice in connection with estate planning if it leads to the purchase of commissioned product from the attorney.
34. Asset protection, income tax planning, charitable planning
35. Special needs planning
36. I will also consider opportunities outside of the practice of law.
37. My practice already includes these areas
38. All of these are areas in which I already practice, but my marketing would emphasize the other areas more than it currently does.
39. Our practice will remain largely the same. Our firm mission is to help our clients maintain control over their affairs. Estate tax planning is a sub-issue. Repeal will not affect us much at all.

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