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Finnegan\",\"/author/robert-w-finnegan\",\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/bltef9e6082b9518f88/6724b92bddee3239ed88e637/robert-finnegan-web.jpg\",\"Senior VP, advanced planning attorney\",\"Managing Grantor Trust Status For  SLATs Under IRC Section 677(a)\",\"/estate-planning/managing-grantor-trust-status-for-slats-under-irc-section-677-a-\",{},\"The ability to turn it on and off is critical to ensuring financial security\",{\"_905\":18,\"_906\":1083},[1084],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1085,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1087},{\"_913\":1086},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1090,\"_211\":1093,\"_193\":1105,\"_195\":1105,\"_198\":1106,\"_896\":1107,\"_200\":201,\"_202\":955,\"_204\":201,\"_196\":1108,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":984,\"_902\":18,\"_903\":1109,\"_935\":1115,\"_939\":940},{\"_50\":1091,\"_191\":1092},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/bltd655d1341a1a6e76/6a0f09db4f2648ad7d8d3c0b/usa-map-eyefocusaz-iStock-Getty-Images.jpg\",\"Map of the United States\",[1094,1098,1102],{\"_63\":1095,\"_215\":1096,\"_217\":201,\"_950\":1097},\"Anne Gifford Ewing\",\"/author/anne-gifford-ewing\",\"Senior Vice President\",{\"_63\":1099,\"_215\":1100,\"_217\":1101,\"_950\":1001},\"Elizabeth Glasgow\",\"/author/elizabeth-glasgow\",\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt1d225ce5218f3097/6724b8e7468f578e318d6402/elizabeth-glasgow-web.jpg\",{\"_63\":1103,\"_215\":1104,\"_217\":201,\"_950\":1001},\"Timothy Riley\",\"/author/timothy-riley\",\"Crossing State Lines\",\"/estate-planning/crossing-state-lines\",{},\"Estate planning for couples moving between community property and common law U.S. jurisdictions\",{\"_905\":18,\"_906\":1110},[1111],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1112,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1114},{\"_913\":1113},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1117,\"_211\":1120,\"_193\":1125,\"_195\":1126,\"_198\":1127,\"_896\":1128,\"_200\":201,\"_202\":1129,\"_204\":201,\"_196\":1130,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":1131,\"_902\":18,\"_903\":1132,\"_935\":1138,\"_939\":940},{\"_50\":1118,\"_191\":1119},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt093ff38518c043ba/6a0e10e7bae5b15bb8a23115/estate-planning-designer491-iStock-Getty-Images.jpg\",\"Image of Law Book\",[1121],{\"_63\":1122,\"_215\":1123,\"_217\":1124,\"_950\":201},\"Martin M. Shenkman\",\"/author/martin-m-shenkman\",\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/bltf6db6eed6f0563f0/6724b88baa5e4719838e83d3/martin-m-shenkman.png\",\"An Estate Planner’s Guide to the Hart-Scott-Rodino Act\",\"An Estate Planner’s Guide to the  Hart-Scott-Rodino Act\",\"/estate-planning/an-estate-planner-s-guide-to-the-hart-scott-rodino-act\",{},\"May 20, 2026\",\"Beware of triggering premerger notification obligations\",17,{\"_905\":18,\"_906\":1133},[1134],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1135,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1137},{\"_913\":1136},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1140,\"_211\":1143,\"_193\":1149,\"_195\":1149,\"_198\":1150,\"_896\":1151,\"_200\":201,\"_202\":1129,\"_204\":201,\"_196\":1152,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":1153,\"_902\":18,\"_903\":1154,\"_935\":1160,\"_939\":940},{\"_50\":1141,\"_191\":1142},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/bltae563bbbdfd584c8/68a8882e39719b25e7fecdb8/TE-Practical-Solutions.jpg\",\"Puzzle Pieces\",[1144,1145],{\"_63\":1122,\"_215\":1123,\"_217\":1124,\"_950\":201},{\"_63\":1146,\"_215\":1147,\"_217\":201,\"_950\":1148},\"Joy Matak\",\"/author/joy-matak\",\"Member, Trusts and Estates Practice Group\",\"Tax Increase Trend Should Inform Planning\",\"/estate-planning/tax-increase-trend-should-inform-planning\",{},\"Martin M. Shenkman and Joy Matak report on the legislative trend to increase taxes and recommend that practitioners discuss with clients this evolving estate-planning environment.\\n\",8,{\"_905\":18,\"_906\":1155},[1156],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1157,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1159},{\"_913\":1158},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1162,\"_211\":1165,\"_193\":1174,\"_195\":1174,\"_198\":1175,\"_896\":1176,\"_200\":201,\"_202\":1129,\"_204\":201,\"_196\":1177,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":385,\"_902\":18,\"_903\":1178,\"_935\":1184,\"_939\":940},{\"_50\":1163,\"_191\":1164},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt1b2e6c46a3ffcda8/67d9dc12ec82f2c40b867a4c/TE-tax-law.jpg\",\"Glasses on papers\",[1166,1171],{\"_63\":1167,\"_215\":1168,\"_217\":1169,\"_950\":1170},\"David A. Handler\",\"/author/david-a-handler\",\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt31d6cac9054c7acf/67bf5f8e97a8667dc6032bdd/Handler_David_Official_Picture_(2023-12-06).jpg\",\"Partner, Trusts \u0026 Estates Practice Group\",{\"_63\":1172,\"_215\":1173,\"_217\":201,\"_950\":1001},\"Thomas Norelli\",\"/author/thomas-norelli\",\"Tax Law Update: June 2026\",\"/estate-planning/tax-law-update-june-2026\",{},\"The most notable tax law developments of the past month\",{\"_905\":18,\"_906\":1179},[1180],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1181,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1183},{\"_913\":1182},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1186,\"_211\":1189,\"_193\":1195,\"_195\":1195,\"_198\":1196,\"_896\":1197,\"_200\":201,\"_202\":1129,\"_204\":201,\"_196\":1198,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":885,\"_902\":23,\"_903\":1199,\"_935\":1201,\"_939\":940},{\"_50\":1187,\"_191\":1188},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt25145c95602fb6be/67655c859cae0cd48c5b32c2/TE-anna_68.jpg\",\"Image of Anna Stern\",[1190],{\"_63\":1191,\"_215\":1192,\"_217\":1193,\"_950\":1194},\"Anna Sulkin Stern\",\"/author/anna-sulkin-stern\",\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt89651400cc7a13a9/67a3e84c23994022d8a3304a/sulkin_anna_90.jpg\",\"Legal Editor\",\"On the Cover: June 2026\",\"/estate-planning/on-the-cover-june-2026\",{},\"Legal Editor Anna Sulkin Stern discusses this month's cover art\",{\"_905\":23,\"_906\":1200},[],{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1203,\"_211\":1206,\"_193\":1212,\"_195\":1212,\"_198\":1213,\"_896\":1214,\"_200\":201,\"_202\":1129,\"_204\":201,\"_196\":1215,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":885,\"_902\":23,\"_903\":1216,\"_935\":1218,\"_939\":940},{\"_50\":1204,\"_191\":1205},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt482f24ee0f4b9a8d/67d9db08973db1325d382399/TE-susan-2019.jpg\",\"Image of Susan R. Lipp\",[1207],{\"_63\":1208,\"_215\":1209,\"_217\":1210,\"_950\":1211},\"Susan R. Lipp\",\"/author/susan-r-lipp\",\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt3f78c096a3110501/67b8f2f4b3ac03494841861a/SusanLippheadshot_square.jpg\",\"Editor in Chief, Trusts \u0026 Estates\",\"Note From the Editor: June 2026\",\"/estate-planning/note-from-the-editor-june-2026\",{},\"Editor in Chief Susan R. Lipp weighs in on the contents of this month's issue\",{\"_905\":23,\"_906\":1217},[],{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1220,\"_211\":1223,\"_193\":1228,\"_195\":1228,\"_198\":1229,\"_896\":1230,\"_200\":201,\"_202\":1231,\"_204\":201,\"_196\":1232,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":984,\"_902\":18,\"_903\":1233,\"_935\":1239,\"_939\":940},{\"_50\":1221,\"_191\":1222},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt7f2e76ed855c4a19/6a0cf65e65a8aa6a17fb615d/business-women-monkeybusinessimages-iStock-Getty-Images.jpg\",\"Women at a meeting\",[1224],{\"_63\":1225,\"_215\":1226,\"_217\":201,\"_950\":1227},\"Pamela Garrett\",\"/author/pamela-garrett\",\"Estate Planning Attorney and Owner of Law Mother Asset Protection \u0026 Estate Planning\",\"Overcoming False Assumptions About Women Clients\",\"/estate-planning/overcoming-false-assumptions-about-women-clients\",{},\"May 19, 2026\",\"A fundamental change in the estate-planning industry is required.\",{\"_905\":18,\"_906\":1234},[1235],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1236,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1238},{\"_913\":1237},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1241,\"_211\":1244,\"_193\":1254,\"_195\":1254,\"_198\":1255,\"_896\":1256,\"_200\":201,\"_202\":1231,\"_204\":201,\"_196\":1257,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":1258,\"_902\":18,\"_903\":1259,\"_935\":1265,\"_939\":940},{\"_50\":1242,\"_191\":1243},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt8146c635658a0c68/6a0cf616d6499e0bf2e492dd/inherited-ira-designer491-iStock-Getty-Images.jpg\",\"Yellow sticky pad\",[1245,1249],{\"_63\":1246,\"_215\":1247,\"_217\":201,\"_950\":1248},\"Denise Appleby\",\"/author/denise-appleby\",\"CEO\",{\"_63\":1250,\"_215\":1251,\"_217\":1252,\"_950\":1253},\"Bruce D. Steiner\",\"/author/bruce-d-steiner\",\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt2425955f0fe50130/6724b8cf1e945a3321e5c870/bruce-steiner-web.jpg\",\"Attorney\",\"Spousal IRA Elections\",\"/estate-planning/spousal-ira-elections\",{},\"How to advise clients who inherit individual retirement accounts.\",12,{\"_905\":18,\"_906\":1260},[1261],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1262,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1264},{\"_913\":1263},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":889,\"_188\":1267,\"_211\":1270,\"_193\":1271,\"_195\":1271,\"_198\":1272,\"_896\":1273,\"_200\":506,\"_202\":1274,\"_204\":201,\"_196\":1275,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":280,\"_902\":18,\"_903\":1276,\"_935\":1282,\"_939\":940},{\"_50\":1268,\"_191\":1269},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt2842a00abea209f9/69fa35d40638c25b2caa65fc/TE-cover-0526.jpg\",\"Trusts \u0026 Estates May 2026 Cover\",[],\"Trusts \u0026 Estates: May 2026 Digital Edition\",\"/publications/trusts---estates/trusts-estates-may-2026-digital-edition\",{},\"May 5, 2026\",\"Features on Ultra-High-Net-Worth Families \u0026 Family Offices, The Modern Practice and Estate Planning \u0026 Taxation\",{\"_905\":18,\"_906\":1277},[1278],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1279,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1281},{\"_913\":1280},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1284,\"_211\":1287,\"_193\":1296,\"_195\":1296,\"_198\":1297,\"_896\":1298,\"_200\":201,\"_202\":1299,\"_204\":201,\"_196\":1300,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":1301,\"_902\":18,\"_903\":1302,\"_935\":1308,\"_939\":940},{\"_50\":1285,\"_191\":1286},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt708fab8418a5f9b6/69ebc5075ac9ba05bd51f27b/investing-chart-songpon-prayoonkham-iStock-Getty-Images.jpg\",\"Image of Investment Chart\",[1288,1292],{\"_63\":1289,\"_215\":1290,\"_217\":201,\"_950\":1291},\"Audrey Skiera\",\"/author/audrey-skiera\",\"Head of wealth advisory, family office solutions\",{\"_63\":1293,\"_215\":1294,\"_217\":201,\"_950\":1295},\"Gretchen R. Spreitzer\",\"/author/gretchen-r-spreitzer\",\"Fiduciary Practice Executive, Global Family Office\",\"A Modern Trustee’s Guide to  Private Market Participation\",\"/estate-planning/a-modern-trustee-s-guide-to-private-market-participation\",{},\"Apr 22, 2026\",\"Benefits and considerations.\",14,{\"_905\":18,\"_906\":1303},[1304],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1305,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1307},{\"_913\":1306},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1310,\"_211\":1313,\"_193\":1326,\"_195\":1326,\"_198\":1327,\"_896\":1328,\"_200\":201,\"_202\":1299,\"_204\":201,\"_196\":1329,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":1330,\"_902\":18,\"_903\":1331,\"_935\":1337,\"_939\":940},{\"_50\":1311,\"_191\":1312},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/bltef038bd1fd4217f1/69ebc44a172e1140a694ff28/court-cases-gavel-Rafa-Jodar-iStock-Getty-Images.jpg\",\"Image of Gavel\",[1314,1319,1323],{\"_63\":1315,\"_215\":1316,\"_217\":1317,\"_950\":1318},\"Michael Sneeringer\",\"/author/michael-sneeringer\",\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt0303fddf8a49094f/6724b98ef0185dc46b956721/michael-sneeringer-web.jpg\",\"Member\",{\"_63\":1320,\"_215\":1321,\"_217\":201,\"_950\":1322},\"Kimberly J. Baranovich\",\"/author/kimberly-j-baranovich\",\"Associate\",{\"_63\":1324,\"_215\":1325,\"_217\":201,\"_950\":1322},\"Kyle L. Benson\",\"/author/kyle-l-benson\",\"Fiduciary Law Trends 2026\",\"/estate-planning/fiduciary-law-trends-2026\",{},\"A roundup of significant court cases.\",13,{\"_905\":18,\"_906\":1332},[1333],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1334,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1336},{\"_913\":1335},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1339,\"_211\":1342,\"_193\":1347,\"_195\":1347,\"_198\":1348,\"_896\":1349,\"_200\":201,\"_202\":1299,\"_204\":201,\"_196\":1350,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":1131,\"_902\":18,\"_903\":1351,\"_935\":1357,\"_939\":940},{\"_50\":1340,\"_191\":1341},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/bltec37271220685f0b/69ebc3ffb14e60e12ffba1fe/trusts-law-book-eric1513-iStock-Getty-Images.jpg\",\"Trust Law Books\",[1343],{\"_63\":1344,\"_215\":1345,\"_217\":201,\"_950\":1346},\"Christopher Siegle\",\"/author/christopher-siegle\",\"Managing Director and Wealth Advisor\",\"Planning With Parts, Portions and Possibilities\",\"/estate-planning/planning-with-parts-portions-and-possibilities\",{},\"Fortify trusts for flexibility.\",{\"_905\":18,\"_906\":1352},[1353],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1354,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1356},{\"_913\":1355},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1359,\"_211\":1361,\"_193\":1369,\"_195\":1369,\"_198\":1370,\"_896\":1371,\"_200\":201,\"_202\":1299,\"_204\":201,\"_196\":1372,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":1258,\"_902\":18,\"_903\":1373,\"_935\":1379,\"_939\":940},{\"_50\":1360,\"_191\":1092},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/bltbe1392fe160095cd/69ebc299bb492f6673c347db/United-States-Topographic-Map-FrankRamspott-iStock-Getty-Images.jpg\",[1362,1365],{\"_63\":1363,\"_215\":1364,\"_217\":201,\"_950\":1001},\"Robert B. Niles-Weed\",\"/author/robert-b-niles-weed\",{\"_63\":1366,\"_215\":1367,\"_217\":201,\"_950\":1368},\"Robert H. Sitkoff\",\"/author/robert-h-sitkoff\",\"John L. Gray Professor of Law\",\"Trusts Without Borders\",\"/estate-planning/trusts-without-borders\",{},\"Building a more durable framework for the future.\",{\"_905\":18,\"_906\":1374},[1375],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1376,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1378},{\"_913\":1377},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1381,\"_211\":1384,\"_193\":1389,\"_195\":1389,\"_198\":1390,\"_896\":1391,\"_200\":201,\"_202\":1299,\"_204\":201,\"_196\":1392,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":1301,\"_902\":18,\"_903\":1393,\"_935\":1399,\"_939\":940},{\"_50\":1382,\"_191\":1383},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt5184ee154d266cf1/69ebbfe6b72b5440373c5dd4/florida-flag-gavel-niroworld-shutterstock.jpg\",\"Image of Florida flag and gavel\",[1385],{\"_63\":1386,\"_215\":1387,\"_217\":1388,\"_950\":201},\"Craig R. Hersch\",\"/author/craig-r-hersch\",\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/bltb206d3ceb5c28049/6724b914d69b9a907f5e49ad/craig-hersch-web.jpg\",\"Community Property Opt-In Trusts\",\"/estate-planning/community-property-opt-in-trusts\",{},\"Re-creating the full basis step-up in common law states.\",{\"_905\":18,\"_906\":1394},[1395],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1396,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1398},{\"_913\":1397},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1401,\"_211\":1404,\"_193\":1416,\"_195\":1416,\"_198\":1417,\"_896\":1418,\"_200\":201,\"_202\":1299,\"_204\":201,\"_196\":1419,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":1258,\"_902\":18,\"_903\":1420,\"_935\":1426,\"_939\":940},{\"_50\":1402,\"_191\":1403},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt3e350d67e352bacb/69ebbf585d99c282852edda1/ai-chip-gavel-Alexander-Sikov-iStock-Getty-Images.jpg\",\"Image of AI\",[1405,1408,1411,1412],{\"_63\":1406,\"_215\":1407,\"_217\":201,\"_950\":201},\"Merrek DeBolt\",\"/author/merrek-debolt\",{\"_63\":1409,\"_215\":1410,\"_217\":201,\"_950\":1322},\"Thomas Tietz\",\"/author/thomas-tietz\",{\"_63\":1122,\"_215\":1123,\"_217\":1124,\"_950\":201},{\"_63\":1413,\"_215\":1414,\"_217\":1415,\"_950\":1253},\"Alan S. Gassman\",\"/author/alan-s-gassman\",\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt228fa4536222bd22/6724b893d3f25cb42f382a78/alan_gassman.jpg\",\"Enhance Due Diligence In Your  Estate-Planning Practice With AI\",\"/estate-planning/enhance-due-diligence-in-your-estate-planning-practice-with-ai\",{},\"Serve clients effectively while reducing malpractice, ethics and reputational risk.\",{\"_905\":18,\"_906\":1421},[1422],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1423,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1425},{\"_913\":1424},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1428,\"_211\":1431,\"_193\":1439,\"_195\":1439,\"_198\":1440,\"_896\":1441,\"_200\":201,\"_202\":1299,\"_204\":201,\"_196\":1442,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":1258,\"_902\":18,\"_903\":1443,\"_935\":1449,\"_939\":940},{\"_50\":1429,\"_191\":1430},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/bltdd27323cbebc097f/69ebbef878284b5b04e41918/family-office-meeting-yacobchuk-iStock-Getty-Images.jpg\",\"Image of a family\",[1432,1436],{\"_63\":1433,\"_215\":1434,\"_217\":201,\"_950\":1435},\"Judy Lin Walsh\",\"/author/judy-lin-walsh\",\"Principal\",{\"_63\":1437,\"_215\":1438,\"_217\":201,\"_950\":1001},\"Stephan Roche\",\"/author/stephan-roche\",\"Does Your Family Office Need a Refresh?\",\"/estate-planning/does-your-family-office-need-a-refresh-\",{},\"How to test if it’s built to last.\",{\"_905\":18,\"_906\":1444},[1445],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1446,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1448},{\"_913\":1447},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1451,\"_211\":1454,\"_193\":1459,\"_195\":1459,\"_198\":1460,\"_896\":1461,\"_200\":201,\"_202\":1299,\"_204\":201,\"_196\":1462,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":984,\"_902\":18,\"_903\":1463,\"_935\":1469,\"_939\":940},{\"_50\":1452,\"_191\":1453},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt4e3122fedad0c7e8/67bf58fd678eeac8be8c0df5/TE-tips-1017.jpeg\",\"Image of scale\",[1455],{\"_63\":1456,\"_215\":1457,\"_217\":1458,\"_950\":1253},\"Charles A. Redd\",\"/author/charles-a-redd\",\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/bltd64e5b5b601f51f2/6724b8ea2c2483c7b87006de/charles-redd-web.jpg\",\"Tips From the Pros: Your Annual Exclusion Could Be An Illusion\",\"/estate-planning/tips-from-the-pros-your-annual-exclusion-could-be-an-illusion\",{},\"Charles A. Redd explains why gifts in trust and gifts of certain types of assets can be problematic.\\n\",{\"_905\":18,\"_906\":1464},[1465],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1466,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1468},{\"_913\":1467},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1471,\"_211\":1474,\"_193\":1483,\"_195\":1483,\"_198\":1484,\"_896\":1485,\"_200\":201,\"_202\":1299,\"_204\":201,\"_196\":1486,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":236,\"_902\":18,\"_903\":1487,\"_935\":1493,\"_939\":940},{\"_50\":1472,\"_191\":1473},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blta9a2b8930fbdc5bf/69eba22c98287138be560b4b/Washington_Update_GettyImages-519973294.jpg\",\"Image of White House\",[1475,1479],{\"_63\":1476,\"_215\":1477,\"_217\":201,\"_950\":1478},\"Ali Bedford\",\"/author/ali-bedford\",\"Vice President\",{\"_63\":1480,\"_215\":1481,\"_217\":201,\"_950\":1482},\"Geoff Paul\",\"/author/geoff-paul\",\"Senior Government Relations Associate\",\"Agenda Setting Ahead Of Midterms\",\"/estate-planning/agenda-setting-ahead-of-midterms\",{},\"Ali Bedford and Geoffrey Paul look at what lawmakers will be focusing on in the months ahead. \",{\"_905\":18,\"_906\":1488},[1489],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1490,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1492},{\"_913\":1491},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1495,\"_211\":1498,\"_193\":1504,\"_195\":1504,\"_198\":1505,\"_896\":1506,\"_200\":201,\"_202\":1299,\"_204\":201,\"_196\":1507,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":707,\"_902\":18,\"_903\":1508,\"_935\":1514,\"_939\":940},{\"_50\":1496,\"_191\":1497},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt579a68583808dd4e/682b5fe10af49ed4b7084239/TE-tax-law.jpg\",\"Image of glasses on paperwork\",[1499,1500],{\"_63\":1167,\"_215\":1168,\"_217\":1169,\"_950\":1170},{\"_63\":1501,\"_215\":1502,\"_217\":1503,\"_950\":1001},\"Alison E. Lothes\",\"/author/alison-e-lothes\",\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt062f16ed5be5305b/6724b8a7ade36580a14f73ec/alison-lothes-web.jpg\",\"Tax Law Update: May 2026\",\"/estate-planning/tax-law-update-may-2026\",{},\"The most pressing tax law developments of the past month.\",{\"_905\":23,\"_906\":1509},[1510],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1511,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1513},{\"_913\":1512},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1516,\"_211\":1519,\"_193\":1521,\"_195\":1521,\"_198\":1522,\"_896\":1523,\"_200\":201,\"_202\":1299,\"_204\":201,\"_196\":1524,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":885,\"_902\":18,\"_903\":1525,\"_935\":1531,\"_939\":940},{\"_50\":1517,\"_191\":1518},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt68820b53a16d4aa9/67d9dbde78436af4ce324908/TE-anna.jpg\",\"Anna Stern\",[1520],{\"_63\":1191,\"_215\":1192,\"_217\":1193,\"_950\":1194},\"On the Cover: May 2026\",\"/estate-planning/on-the-cover-may-2026\",{},\"Legal Editor Anna Sulkin Stern discusses this month's cover art.\",{\"_905\":23,\"_906\":1526},[1527],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1528,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1530},{\"_913\":1529},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1533,\"_211\":1535,\"_193\":1537,\"_195\":1537,\"_198\":1538,\"_896\":1539,\"_200\":201,\"_202\":1299,\"_204\":201,\"_196\":1540,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":885,\"_902\":18,\"_903\":1541,\"_935\":1547,\"_939\":940},{\"_50\":1534,\"_191\":201},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blte7950646b4d80034/67fea2b89b4740c555987642/TE-susan-2019.jpg\",[1536],{\"_63\":1208,\"_215\":1209,\"_217\":1210,\"_950\":1211},\"Note From the Editor: May 2026\",\"/estate-planning/note-from-the-editor-may-2026\",{},\"Editor in Chief Susan R. Lipp weighs in on the contents of this month's issue.\",{\"_905\":23,\"_906\":1542},[1543],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1544,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1546},{\"_913\":1545},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":889,\"_188\":1549,\"_211\":1552,\"_193\":1553,\"_195\":1553,\"_198\":1554,\"_896\":1555,\"_200\":506,\"_202\":1556,\"_204\":201,\"_196\":1557,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":280,\"_902\":18,\"_903\":1558,\"_935\":1564,\"_939\":940},{\"_50\":1550,\"_191\":1551},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/bltf774f68fde72bf4e/69d51fea41e8a11b34fcd26f/TE-cover-0426.jpg\",\"Trusts \u0026 Estates April 2026 cover\",[],\"Trusts \u0026 Estates: April 2026 Digital Edition\",\"/publications/trusts---estates/trusts-estates-april-2026-digital-edition\",{},\"Apr 7, 2026\",\"Feature on Estate Planning \u0026 Taxation\",{\"_905\":18,\"_906\":1559},[1560],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1561,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1563},{\"_913\":1562},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1566,\"_211\":1568,\"_193\":1571,\"_195\":1571,\"_198\":1572,\"_896\":1573,\"_200\":201,\"_202\":1574,\"_204\":201,\"_196\":1575,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":1153,\"_902\":18,\"_903\":1576,\"_935\":1582,\"_939\":940},{\"_50\":1567,\"_191\":201},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blta02b84a083af76f9/672b6f3d6316f45ca51115bc/estate-planning-typewriter-Michail_Petrov-96_0.jpg\",[1569,1570],{\"_63\":1122,\"_215\":1123,\"_217\":1124,\"_950\":201},{\"_63\":1146,\"_215\":1147,\"_217\":201,\"_950\":1148},\"Reimagining Wandry\",\"/estate-planning/reimagining-wandry\",{},\"Apr 3, 2026\",\"Design, drafting and post-appraisal administration.\\n\",{\"_905\":18,\"_906\":1577},[1578],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1579,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1581},{\"_913\":1580},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1584,\"_211\":1585,\"_193\":1588,\"_195\":1588,\"_198\":1589,\"_896\":1590,\"_200\":201,\"_202\":1574,\"_204\":201,\"_196\":1591,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":707,\"_902\":18,\"_903\":1592,\"_935\":1598,\"_939\":940},{\"_50\":1163,\"_191\":201},[1586,1587],{\"_63\":1167,\"_215\":1168,\"_217\":1169,\"_950\":1170},{\"_63\":1501,\"_215\":1502,\"_217\":1503,\"_950\":1001},\"Tax Law Update April 2026\",\"/estate-planning/tax-law-update-april-2026\",{},\"The most notable tax law developments of the past month.\",{\"_905\":18,\"_906\":1593},[1594],{\"_868\":909,\"_910\":513,\"_911\":912,\"_913\":1595,\"_917\":918,\"_919\":920,\"_921\":744,\"_922\":18,\"_923\":924,\"_925\":926,\"_927\":201,\"_65\":928,\"_929\":1597},{\"_913\":1596},{\"_65\":916},{\"_931\":201,\"_932\":912,\"_933\":513,\"_934\":23},{\"_937\":23,\"_938\":23},{\"_209\":210,\"_188\":1600,\"_211\":1602,\"_193\":1609,\"_195\":1609,\"_198\":1610,\"_896\":1611,\"_200\":201,\"_202\":1612,\"_204\":201,\"_196\":1613,\"_900\":201,\"_220\":901,\"_205\":290,\"_207\":291,\"_218\":1614,\"_902\":18,\"_903\":1615,\"_935\":1621,\"_939\":940},{\"_50\":1601,\"_191\":201},\"https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blta7a5a3ae25f7676c/6733f8a60565c368d9d67a08/UK-flag-big-ben.jpg\",[1603,1606],{\"_63\":1604,\"_215\":1605,\"_217\":201,\"_950\":201},\"Julian Washington\",\"/author/julian-washington\",{\"_63\":1607,\"_215\":1608,\"_217\":201,\"_950\":201},\"Felix Hale\",\"/author/felix-hale\",\"The U.K. Approach to Protecting Cultural Patrimony\",\"/estate-planning/the-u-k-approach-to-protecting-cultural-patrimony\",{},\"Apr 2, 2026\",\"Tax breaks for art, antiques and historic 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