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.

In the past month, we have seen significant developments in estate planning, business law, elder law, and special needs law. A state supreme court declined to apply a savings statute to extend the time to initiate a probate proceeding; another state supreme court ruled that signing an arbitration agreement to gain admission to a nursing home is not a healthcare decision; and the FTC dismissed its appeals to implement its final rule banning noncompete agreements. Read on to learn how these decisions may impact your practice.

From a case upholding the validity of a Delaware domestic asset protection trust to rulings that a trust formed under a springing power of attorney is void and the structure of the National Labor Relations Board is likely unconstitutional, we have recently seen significant developments in estate planning, elder and special needs law, and business law.