Estate planning relates to the arrangement of your affairs so that at the time of your death your assets will pass to those whom you wish to benefit, while being subjected to the least amount of taxes and transfer costs. Often, too, it speaks of setting things up so that your assets can be professionally managed for the benefit of less sophisticated loved ones when you are gone. Unfortunately, the Congress likes to change the tax laws all too often, so it is necessary to periodically review an estate plan once established to make sure your objectives will be carried out in light of changing law.