The estate planning environment dramatically changes in 2013, with lower exemption amounts and higher tax rates, sweeping into its application many clients who were previously 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, 2012 is the year for practitioners to meet with clients to explore new options.