Since March 2020, when the world learned just how dangerous the COVID-19 virus could be, we have all been mostly in reactive mode. Offices and schools were closed so we learned to work from home while the kids learned remotely. The markets plummeted so we harvested tax losses and rebalanced portfolios. Tax deadlines changed and stimulus bills were passed, so we sorted through pages of new legislation to help our clients navigate the new rules. With significant potential changes looming in the tax and estate planning areas, now is the time to shift back into proactive mode. We might not know exactly what changes will be implemented, but it is critical to start thinking about how the proposals might impact you and what you will want to do to prepare.