Estate planning professionals say they expect to cash in on the estate tax issue. Lincoln Financial Distributors President Westley Thompson says since President Bush's tax plan was signed into law, requests for estate plans have skyrocketed. Estate planners say several provisions in the law promise to keep them busy for a while. Among them is the sunset provision, which calls for the estate tax to be gradually phased out over the next 10 years. Rising exemptions will increase from the current $675,000 to $3.5 million by 2009. This provision alone should generate more business for estate planners because it requires people that want to get the most from it to periodically update their plans.