(a) Wills, Trusts, and Estates. "Wills, trusts, and estates" is the practice of law dealing with all aspects of the analysis and planning for the conservation and disposition of estates, giving due consideration to the applicable tax consequences, both federal and state; the preparation of legal instruments to effectuate estate plans; administering estates, including tax related matters, both federal and state; and probate litigation.(b) Practice of Law. Notwithstanding anything in the definition to the contrary, legal work done primarily for any purpose other than legal advice or representation (including, but not limited to, work related to the sale of insurance or retirement plans or work in connection with the practice of a profession other than the law) shall not be treated as the practice of law. Practice of law that otherwise satisfies these requirements but that is on a part-time basis will satisfy the requirement if the balance of the applicant's activity is spent as a teacher of wills, trusts, and estates subjects in an accredited law school.Amended Sept. 21, 1989, effective 10/1/1989 (548 So.2d 1120); 7/23/1992, effective 1/1/1993 (605 So.2d 252); 7/1/1993 (621 So.2d 1032).