This course will cover both tax and non-tax considerations in estate planning. In light of the doubling of the federal estate tax exemption to $11,180,000 in the 2017 tax reform act, the course will cover the changes that may need to be made in many existing estate plans to adapt to the new provisions. Other topics covered include use of revocable trusts, retirement benefit planning, life insurance planning, charitable gift planning, and ethical considerations in estate planning.