Simply stated, times change! Our children grow up and move on; we get older; the house we needed to raise our family is now too large and requires too much maintenance; we would like to change our lifestyle (more or less golf or travel?); we are not as mobile as we once were; health issues are becoming an increasing concern; we would like to be closer to our grandchildren; and on and on. The scenarios are many and they are real. The first step in effective estate planning is sorting out the personal issues. When they become clearly in focus, the next step is identifying priorities and goals.