The President signed the One Big Beautiful Bill Act (the “OBBBA”) into law on July 4, 2025. The OBBBA extends certain tax provisions implemented by the Tax Cuts and Jobs Act of 2017 (the “TCJA”) and amends others. Various provisions of the OBBBA add certainty to existing estate planning methods and create new opportunities. Many […]
The legal profession stands at a pivotal moment as the National Conference of Bar Examiners (NCBE) prepares to roll out the NextGen Bar Exam beginning July 2026. For those engaged in trusts and estates, the ramifications of this shift extend well beyond the confines of legal education—they touch the very pipeline of practitioners and, ultimately, […]
