Trust is the cornerstone of every successful client relationship. For many established estate planning practices, word-of-mouth referrals play a significant role in building that trust. While these types of referrals remain a vital source of business, the modern client’s journey includes a critical next step. 

In the past month, we have seen significant developments in estate planning, business law, elder law, and special needs law. We have highlighted the most noteworthy developments to ensure you and your firm stay informed of any changes. From the Internal Revenue Service’s release of 2026 transfer tax exemption amounts and proposed rule regarding the tax deduction for qualified tips, to a ruling that a special needs trust is a countable resource, read on to learn how these decisions may impact your practice.

Written by Zach Bloxham, J.D

Medicaid pays for millions of Americans to receive long-term care and support.1 While many know that a Medicaid applicant must meet strict means-tested financial eligibility requirements to secure benefits, many more are unaware that these benefits are often granted with strings attached in the form of federally authorized liens.