Once the $5 million estate tax exemption was made permanent estate planning had to change in dramatic ways. For most even wealthy Americans complex estate tax strategies were no longer relevant. That did not mean that planning was irrelevant, just different. What type of estate planning makes sense for those with estates below the federal estate tax exemption? Does planning for state estate tax warrant attention? How is that different for taxpayers not anticipating any federal estate tax? Asset protection and maximizing the income tax basis step up have assumed greater relevance as the estate tax declined in importance for many. This program will explore these and other issues.