As a family law attorney, you guide clients through one of life’s most challenging transitions: divorce. The finalization of a divorce decree often brings clients a sense of closure while marking the beginning of a new chapter—one that has a profound impact on their financial future, family, and legacy. This is where estate planning becomes not just beneficial but essential and a natural extension of your services.

The past year has been full of significant developments in estate planning, business law, elder law, and special needs law. To ensure that you stay informed of these legal changes, we have highlighted some of the year’s most noteworthy developments and discussed how they may impact your estate planning, elder law, and business law practices, including

• enactment of the One Big Beautiful Bill Act (OBBBA),
• denial of a deceased spouse unused exclusion (DSUE) claim,
• holding a nursing facility has standing to challenge a resident’s adverse Medicaid eligibility decision,
• issuance of an interim final rule exempting US persons and domestic companies from Corporate Transparency Act (CTA) reporting requirements, and more!

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.