Each year there are trends with clients. This year a slew of separations and divorces and a ton of parent's passing away creating both estates and lots of revocable trusts turning into irrevocable trusts at death. Easily 30 new trusts this year.  Of course estates can have a fiscal year but the trusts have a 12/31 year-end.

Then each year the calls come in - my accountant died. Two so far this year.