A tax attorney predicts that small businesses and high-net-worth individuals will need tax-planning advice to help protect their assets from anticipated changes in tax law.

"Most immediately, we'll see our clients looking to get the most from estate tax minimization," said Phil Tortorich, who specializes in estate-planning law as a partner at Katten Muchin Rosenman LLP in Chicago. "That will be true through the end of the year, especially as they try to make changes before any major new policies go into effect."

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