News from Samuel, Sayward & Baler LLC for January 2021  includes the articles: 5 Ways in Which the Best Laid (Estate) Plans can go Awry, Possible Tax Changes on the Horizon, What are the different kinds of trusts and why does it matter which one I have?, and an update of What’s New at the Firm including a Welcome to Deb Hayes our new Law Office Administrator and well wishes to Attorney Julia Abbott in the next phase of her legal career.