Unquestionably. Most errors are a matter of extreme. There are too many firewalls or too few. Or the wrong firewalls are used. Or there are negative tax consequences that were not considered. Or the plan doesn't fit with the client's estate plan. A good part of our work is to reconstruct a client's plan. But don't get us wrong. We also see many creative, well-designed plans. But too often the present plan needs adjustment – if the client has a plan at all which is in itself unusual.