By Martin M. Shenkman, CPA, MBA, PFS, AEP, JD Estate planning is evolving in significant ways, and if you have not updated your planning and documents (planning always must precede documents) for the new world of estate planning, your planning will likely NOT (caps intended) work. In December 2017 what some call the Tax Cut Jobs Act of 2017 (the “2017 Tax Act”) which dramatically changed how many people should handle all tax planning (not just their estate tax planning). More than ever before your estate planning is intertwined with your income tax planning. Many (perhaps most) old wills and…