While economic recovery is still uncertain as the pandemic continues on and new relief bills are on the ropes, there are other ways outside of the box for auto dealers to show resiliency during this time and plan for economic success going forward. This includes opportunities that exist in estate planning this fall for owners of assets in the auto dealer, and all, industries. Three converging factors have this fall shaping up to be the busiest estate planning season since 2012: potentially depressed valuation of assets and businesses, historically low interest rates, and uncertainty regarding the political administration going forward.