Martin M. Shenkman and Joy Matak discuss the business succession planning challenges created by a new rule that restricts the use of non-compete agreements.

The most pressing tax law developments of the past month.

Craig R. Hersch provides practitioners with a foundation for understanding artificial intelligence.

Legal Editor Anna Sulkin Stern discusses this month's cover art.

Editor in Chief Susan R. Lipp weighs in on the contents of this month's issue.

Stick with the basics when preparing for the high exemption sunset.

An often-overlooked tactic in estate planning.