Question: Sullivan is an estate lawyer; he prepares estate plans and wills for clients. In 2008 he prepared several estate plans (with wills and trusts) for various clients based on a new tax code law. In December 2010 the IRS issues regulations on those new laws, and these are not what Sullivan expected the interpretation to be. He now thinks his estate plans based on that tax law are incorrect. One of those clients has already died and the estate plan is going forward. A second client moved away and cannot be located. The other clients are still around and Sullivan is contacting them to re-do the plans based on the new regulation