More emphasis is now being placed on value promotions and I hope that fewer shops will be opened this year, since I believe that some of the brand names planning to open shops are irrelevant to a value oriented consumer.

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Dispensing with the typical fairytale travel planning, we've opted for a more results-oriented approach to crowning the world's most romantic cities.

CNN: A modern take: 8 truly romantic cities

For a plain-English explanation of how GRATs and other estate planning opportunities work, see Estate Planning Smarts: A Practical, User-Friendly Action-Oriented Guide, the bestselling book by Deborah L. Jacobs .

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