In 2012, Massachusetts adopted the Uniform Probate Code, which was the first true overhaul of state probate laws (some of the laws dated back to the inception of the Commonwealth). Therefore, it is clear that many of the laws governing an estate plan created 20+ years ago would be outdated and a revision could/should be made in order to comply with the updated laws. Here is a link summarizing many of the changes that would be of interest to the general public: http://www.lexology.com/library/detail.aspx?g=e9e5f56b-0915-4aef-829c-a760b835acdc. For example, the adopted Model Uniform Probate Code increased the size of the surviving spouse’s intestacy share by a considerable amount – from the article: If the decedent is not survived by any descendant or parent, the surviving spouse now takes the entire probate estate. This is a huge change from previous probate law. Furthermore, if the plan was created 20+ years ago, modern tax laws are likely to be entirely different from the ones in place when the plan was created. For example, current Federal Estate Taxes and Exemptions are 40% tax and up to $5,450,000 in exemptions, whereas 20 year ago in 1997, those numbers were 55% tax and only $600,000 in exemptions. https://www.thebalance.com/exemption-from-federal-estate-taxes-3505630. These numbers can be important for structuring a plan, so having an updated estate plan to account for tax laws is very important. In 2003, Massachusetts adopted its own estate tax, separate from the federal estate tax; so, any 14+ year old estate plan would want to be updated to adjust for this change in law.