If Napa County is wine country and Calaveras County is frog-jumping territory, where does that leave a place like Solano? Trying to catch up, perhaps.Thirty years ago Napa County was where Solano is today, says Solano County Supervisor Mike Reagan. In 1992, Napa brought in $361 million in tourism revenue, and with $319 million, Solano wasn’t far behind. Fast-forward to 2006: Napa brought in almost $890 million, but Solano’s revenue only rose to $554 million.

Asset values are down, interest rates are down, and industry experts doubt the Obama administration will allow the current estate tax exemption to expire in 2010. That combination makes a ripe environment for creating or adjusting an estate plan, and financial advisers say acting now could save thousands — if not millions — of dollars later.