Trusts & Estates magazine turns 100 in 2004 — and we'll be celebrating all year long. This month, we are proud to announce that T&E's archives are available, and searchable, on the Internet at We also present an essay on the history of the estate tax by Martin Fried, the Crandall Melvin professor of wills and trusts at Syracuse University College of Law. (See “Wartime Necessities,” page 20.)

T&E first published in March 1904 — billing itself as a “pioneer periodical…devoted to the interests of trust companies of the United States.” Over the years, the mission has evolved. Today, we report on all aspects of managing wealth, from estate planning and taxation to trusts, elder care, charitable giving, insurance, retirement benefits, international law and beyond. We are constantly seeking to improve service to our loyal readers. Searchable Web-based archives and a new focus on international law — inaugurated last month — are among the latest innovations. But every month T&E's board of advisors, writers and staff work hard at the magazine's raison d'etre: to provide loyal readers with the best and most cutting-edge thinking on maximizing clients' wealth for today, this new year and generations to come. With that in mind, let's get down to business.