Once again the subject of possible Federal Estate Tax repeal is in the news, and many retirement plan participants are waiting or putting off reviewing or even doing their estate plan. Whether or not repeal happens, participants should periodically review their beneficiary designations – especially with 401(k) balances being significant personal assets for many people. Personal circumstances do change (as do spouses). Don D. Carlson and Leslie J. Anderson of the Dorsey & Whitney law firm provide guidance in avoiding the Law of Unintended Consequences – and expensive litigation.