The scenario is all too common. The founders (or non-founding owners) of a family business realize it’s time to do some estate planning. Their email inboxes have been inundated with alarming notices that the U.S. estate tax exemption is going down, or going away, and that tax rates are going up—soon. They’re implored to act—now. And they do. The founders or non-founding family owners get some recommendations and enter their lawyers’ offices. In each case, the lawyer reviews the situation,