My best advice with respect to estate and gift tax planning is to kind of take both a short term and a long term perspective. And in saying that, I encourage my clients to assess what are their likely needs for their assets. Do they have major expenses coming up? Will they need those assets to pay for care and that sort of thing? And then long term, if they don’t need those assets for day-to-day costs and expenses what is the most tax effective way to give those? Maybe we look at a vehicle that allows them to retain an income interest for a number of years. Is there a trust that we could use that will perhaps lower the cost for estate or gift tax purposes that we can transfer these assets to family members or to charities.