Remind clients that even if they think they have a modest estate, it’s still important to plan.  
Plus, the estate tax exemption may be reduced, which could lead to an increase in
estate tax. Having a plan in place also allows clients’ wishes to be honored and
lessens legal difficulties. If they haven’t done so, they should engage with an
estate-planning attorney as soon as possible to draft trusts and other necessary
documents.

Your clients’ income helps them meet their financial obligations.  Help them ensure their income is protected in 2022.