CELEBRATING OUR CENTENNIALCELEBRATING OUR CENTENNIAL

Rorie M. Sherman Editor in Chief

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 www.trustsandestates.com. 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, ch...