In an article published on February 13, 2018 in Bloomberg Tax, Maureen Beaver and Scott Miller expand on upsides, downsides and tangential effects surrounding the 2017 tax law, and identify reasons why estate planning is still necessary. The Tax Cuts and Job Act (TCJA) provides various opportunities as well as risks regarding estate, gift and generation skipping tax planning. This tax act of 2017 has brought the need for continuous financial analysis, thoughtful estate planning and ongoing adaptation for taxpayers, the authors detail, "Attentive taxpayers who have the patience to adapt in this shifting tax environment stand to reap huge benefits as a result."

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