Which of the Following Statements About the Review of Estate

Which of the following statements about the review of estate plans is true?

A) Estate planning and review is a very simple process that doesn't require professional assistance.
B) Periodic reviews and revisions are required to update the plan.
C) Life events like disability and job change do not influence the review of estate plans.
D) Estates are exempted from taxes when there is an intestacy, which makes a review process redundant.
E) Transfer costs are not applicable to the transfer of estates and, therefore, will not affect the review plan.