Response: "You may not think that you will have much of an estate now. But you own a business/professional practice, which, with your personal assets, can create a bigger estate than you might realize.

"The unlimited marital deduction only postpones the estate tax which would come due at your spouse's subsequent death. You have children and grandchildren. You've worked hard to build a successful business/practice. Do you really want the IRS to enjoy the fruits of your life's work after you're gone, instead of your family?"

Objection: "I put my money back into the business."

Response: "For most businessowners, little difference exists between their business and their personal lives. Discounted benefit dollars for estate liquidity protection will give you a chance to solve a potentially serious problem. Can you think of a better use of business revenues?"