In terms of long-term care planning, it's important to make sure you plan for enough care over a long enough time period. It's hard to know how much care you will need, and there are times when people never need care all at. However, planning for care in advance is a good way to protect yourself if you do need assistance as you age.
Few people actually have to face an estate tax, but for those who have many assets, the question of how the estate tax could affect them remains. The estate tax is not the only tax that can affect an estate, to be clear. Gift taxes are sometimes ignored but can be substantial. State inheritance taxes are sometimes levied as well.