Dear Friends:

Since your last estate planning review, it is likely that there have been one or more major changes including recently enacted Federal and State Laws and Regulations which warrant that you review your estate plan. These changes include a new probate code enacted in New Jersey, Regulations interpreting the extremely complex provisions of the Health Insurance Portability and Accountability Act of 1996 (AHIPAA@), a New Jersey Power of Attorney Statute, and revisions to the Federal and New Jersey Estate Taxes. We therefore encourage you to contact us at your earliest convenience for a conference to ensure that your estate plan is up to date.