Which of the following is NOT considered a type of estate planning need?

Income tax obligations are not typically categorized as a type of estate planning need; rather, they are an ongoing financial responsibility that can affect the estate. Estate planning generally focuses on the distribution and management of assets after one's death. This includes considerations about principal residences, investments, and real estate such as cottages, which are all examples of tangible or financial assets that an individual would need to manage within their estate plan.

In estate planning, the emphasis is on how to allocate assets to beneficiaries, minimize taxes and fees associated with transferring those assets, and ensure that one's wishes regarding the estate are honored. While income tax implications are certainly a crucial aspect of planning—affecting how much of the estate ultimately passes to heirs—they do not fall into a distinct category of estate planning needs in the way that physical properties and investments do.