From the United States Supreme Court’s grant of certiorari of a constitutional challenge to a tax on unrealized gains, its recognition of a 42 U.S.C. § 1983 civil rights action by nursing home residents against federally funded nursing facilities, and its ruling that companies who register to do business in Pennsylvania consent to all-purpose jurisdiction, we have recently seen significant developments in estate planning, elder law, and business law. To ensure that you stay abreast of these legal changes, we have highlighted some noteworthy developments and analyzed how they may impact your estate planning and business law practice.