If the public don't change their Estate Planning before year end they will face great risk and losses (in the form of higher taxes).
The investors who did make changes, have already spent time and money reallocating their estate in preparation for the fiscal cliff, if the Fiscal cliff is avoided they will need to reallocate their estates again.
If the rules change before the end of the new year, then there will be a mad dash to make your tax planning reallocation. Be prepared because time will be limited.
Below are links to articles from Fidelity Investments explaining the Fiscal Cliff.
To Sell or Not to Sell
Key Fiscal Cliff Questions
Seven Tax Strategies
Smart Estate Plan Changes
Finance Checkup before the Cliff
Reasons to Consider a Trust
Tax Changes Ahead