Estate planning tends to be one of those "to-do" items that everyone knows that they have to complete, but the actual implementation of a plan is usually pushed aside for another day. Business owners and entrepreneurs are especially susceptible to estate planning procrastination because they tend to be focused on building and running their business and then preparing it for a sale. Early and often planning for business owners and entrepreneurs can save them time, expense, and taxes in the future, and position them for extraordinary success during both the highs and lows of the business cycle.