The last decade reduced the need for estate planning by increased exemption amounts and lower tax rates, culminating in a zero estate tax rate in 2010. But the environment dramatically changes in 2011, with lower exemption amounts and higher tax rates, sweeping into its application many clients who were outside the reach of the estate tax. For this reason, practitioners need to rethink many of their strategies and tactics, and identify clients that need to know they may require estate planning. With a "back to the future" scenario in the offing, 2011 is the year for practitioners to meet with clients to explore new options.