Advisers should take advantage of the 2013 changes to the tax code that added stability to the estate tax provisions, according to this article. The writer discusses three issues that govern the flow of assets in an estate -- designations, ownership and provisions -- and how to plan with these in mind. Register for the upcoming webcast Estate Planning for the Mass Affluent in 2013 and Beyond, 1 to 2:45 p.m. ET on July 18, to learn more about planning for clients with net worth ranging from $250,000 to $2.5 million. Register for the Advanced Estate Planning Virtual Conference, July 15 to 17, for in-depth insights and planning ideas going forward.