I never was a Led Zeppelin fan, and hence I find fault with the song, “The Song Remains the Same,” both the lyrics and the vocals. Though history does repeat itself, the estate-planning song rarely remains the same. And as we enter 2023, quoting from excellent musician Sam Cooke, “A change is gonna come.” You’re no doubt saying, if you’re still reading this, “Please give me one more bad song metaphor.”1 As we enter into the discussion of our estate-planning focus for 2023, let’s
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