Note From the Editor - February 2011

Judging from the topics discussed at the January 2011 Heckerling conference in Orlando, Fla., the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (the 2010 Act) and its implications are on the mind of almost every estate-planning practitioner. What advice should practitioners be giving to their clients to best take advantage of the current $5 million exemption amount?