The big federal tax overhaul has been passed and signed into law, and now that the gift and estate exemption has been doubled to more than $11 million (or $22 million for a couple), most readers may be asking whether they still need to concern themselves with estate planning. The short answer for everyone is yes. Estate planning takes many forms - and it's by far not only about having a large estate! But if you have given significant lifetime gifts to your heirs as a way of reducing future estate tax, the answer for youis even more emphatic - you need to take a hard look at whether you should get those gifts back.