“It is time again to face year-end chores, including gathering income tax information and estate and gift tax plans. In previous years, a good start would be to first review assets: what is owned, how much is it worth, how is it owned and who gets it when you die?  This year, the most important start is to review the actual wording of existing wills and trusts.   The federal estate tax expired at midnight Dec. 31, but is due to reappear next year with an exemption of one million dollars, not $3.5 million that has been current.”