There have been significant changes to the Federal Estate and Gift Tax laws. If your documents were prepared under the old system, they may be out of date, and very likely contain overly complicated and unnecessarily burdensome provisions, especially if you are married, or were married at the time your documents were prepared. The good news is that very few estates will be subject to tax liability under the new system of regulations. You should review your plan to determine if it needs to be amended in light of the new estate tax system.