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Note From the Editor: January 2022

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

The Greek philosopher Heraclitus once said that the “only constant in life is change.” This statement rings true now more than ever. Due to COVID-19, many of us have drastically changed the way we work and even how we spend our leisure time (more hiking and biking for me). In addition, estate-planning practitioners must keep up with a myriad of proposals to amend the tax laws and the possibility of surcharges imposed on wealthy clients. And if that weren’t enough, there are social changes


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