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Note From the Editor: January 2021

Editor in Chief Susan R. Lipp discusses this month's issue.

Welcome to 2021! This year brings many changes that may affect estate-planning practitioners, including a new president and federal administration. President-elect Biden has proposed certain changes, such as increasing the individual income tax for high earners, increasing the capital gains tax, lowering the gift and estate tax exemptions and eliminating basis step-up at death. It remains to be seen whether these proposals will be implemented, but if they are, we’ll report on them and let you know how they’ll affect your clients. 

And, perhaps not as exciting, we have some changes afoot here at Trusts & Estates. The first has to do with gender pronouns. (Those not interested in editorial style may choose to skip this paragraph.) Lately, our parent company, Informa, has made a concerted effort to promote diversity and inclusion among all our brands. To help with this effort, our new style is to use masculine or feminine pronouns only if the gender of the individual is clear. We’ll use “they” instead of “he” or “she” if the gender of the individual isn’t clear. For example, “Each individual must slow down, or they may fall.” This change is also consistent with AP style, which we follow.

Our second new development is the debut of our first virtual forum, “Wealth Planning 2021: Navigating the Path Forward,” which will take place Jan. 12-14 and Jan. 19-21. We have 12 sessions planned over those six days, including key federal and state considerations and opportunities in 2021, the best technology for practice development, reinventing the family enterprise after a pandemic and selling a family business. The panels are made up of some of our advisory board members as well as other industry experts. We hope you’ll take advantage of the educational opportunities and get a jump start on your continuing legal education credits for 2021. To view the panel topics and to register, go to
https://vts.informaengage.com/te-virtual-forum/.

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