In the classic Dickens’ tale A Christmas Carol, upon hearing the ghost of his old partner Marley lament his miserable fate, the yet unchanged Scrooge says: “But you were always a good man of business, Jacob . . . .” To which Marley’s ghost cried: “Business! Mankind was my business. The common welfare was my business; charity, mercy, forbearance, and benevolence, were, all, my business. The dealings of my trade were but a drop of water in the comprehensive ocean of my business!”Around our office this Christmas season it has been easy to think solely of fiscal cliffs and expiring exemptions, but that misses the real point of our business here at H&H as well as our business as human beings. While taxes and assets are certainly a part of estate planning, they are a comparative drop in the ocean compared to the other good that can be done. Giving and obtaining peace of mind, passing along values, and giving to those in need - that is our real business. I am hopeful that as the Christmas season and this year wind to a close, we can all be more committed to expanding the view of our business. Merry Christmas!