Gift Tax Annual Exclusion

Here's a quote from an online article about making annual gifts to take advantage of the annual gift tax exclusion:
"At the end of each year I get calls from clients who are ready to make their year end "estate planning" gifts to their loved ones."

Wouldn't it seem logical for intelligent, well-advised rich people to be making annual gifts at the beginning of the year, not at the end of the year, since their goal is to reduce the size of their taxable estate?

This seems like a no-brainer, but I think it's been totally missed in this article.

Isn't it a no-brainer to make annual gifts at the beginning of the year? Unless, of course, you know absolutely for sure that you're not going to die this year?

Same reason you should eat your dessert first and your meal second.

Not only that, but a 'year-end' gift can backfire if the check isn't deposited until the next year.

And why does he get calls from people. Don't they know how to write a check on an unassisted basis?