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This document is from November 2005 and discusses the concepts of time and estate planning. It introduces the ancient Greek concepts of Chronos and Kairos to describe the dual nature of time. Chronos represents time that is rigid and scheduled, while Kairos represents transcendent moments when we experience joy and beauty. The document then discusses that estate planning remains important despite recent tax law changes. The estate tax will return in 2011, so people should still meet with advisors and draft plans to name guardians and decide when to distribute assets.


