While the estate and gift tax lifetime exemption is at an all-time high, the next six years present a minefield of potential changes to both the exemption and some of the most popular estate and gift tax planning techniques.  While it is easy for clients to ignore the application of the estate and gift tax today, it is essential we provide our clients with a complete understanding of the coming changes so that they do not get caught unaware and subject to unnecessary taxes. Discuss the current state of the estate and gift taxes, a comparison of the current proposed changes to the estate and gift tax, and a discussion of how best to prepare clients for the possibility of future uncertainty.