A comprehensive estate plan should accomplish much more than simply providing a roadmap for the distribution of your estate assets when you die. Additional goals such as incapacity planning, tax and probate avoidance, and even retirement planning can also be incorporated into your estate plan. The primary purpose of your plan, however, will likely remain to protect and provide for your loved ones in the event of your incapacity or death. While the accumulation of assets over the years is certainly necessary to accomplish this goal, it is not sufficient. Your estate plan also needs liquidity. To ensure that your plan has sufficient liquidity you need to understand what liquidity is and what tools and strategies can be incorporated into your estate plan to achieve sufficient liquidity.