Conclusion

• Author: Jerold I. Horn
• Profession: Lawyer
• Pages: 607-607

607

Uncertainty demands exibility, and greater uncertainty demands greater exibility. As life

itself inherently is uncertain, the facts and circumstances that trusts and estates confront

inherently are uncertain. Additionally, the tax environment for trusts and estates remains

subject to exceptional uncertainty. Although some of the techniques that are featured

in this book are responses to exceptional uncertainty, all of the techniques should serve

as a lesson that exibility, per se, is extremely important and that the property owner

who ignores it does so at his or her peril, or at the peril of those whom he or she hopes

to benet.

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Conclusion