There are families who have begun to contemplate what the result of the November election will have on the tax consequences on assets and estates. We had a call with our tax advisor and accountant last week to review where we were in our estate plan and whether there were additional actions that should be taken to protect wealth and mitigate risk. The current capital gains tax rate is 23.5%. That is as good as it is going to be with the risk all on the side of that tax rate rising.