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Note From the Editor - January 2011

It hasn't been easy. Although some estates may have reaped the benefits of the lapsed 2010 estate tax, estate-planning practitioners were left with the unenviable task of figuring out and explaining to their clients the best strategies to use in an uncertain and confusing environment. I want to thank all the authors who wrote year-in-review columns for their valiant attempts to make sense of what

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