I deal with a lot of accountants during the day. A lot of them specialize in estate planning. Obviously they are always trying to sell their estate planning services, but I honestly don't make enough money to take advantage of it. In this tough economy, I don't think that many people can do it either. After all, it's not really necessary to do any estate planning when you're struggling to pay your quarterly water bill! (Our rates were raised twice in the past year!)