Publications Memos Go Back Current Estate Planning Issues: Increase In Applicable Exclusion Amount, New Federal Regulations on Disclosure of Health-Care Information, and Strangi v. Commissioner 01.09.04 This memo describes current estate planning issues. Related Insights 12.23.25 | Publications The New York LLC Transparency Act Will Become Effective on January 1, 2026, With a Limited Scope 12.23.25 | Publications Estate Planning Update 01.23.24 | Publications New Beneficial Owner Disclosure Requirements Under the New York LLC Transparency Act Related Services Related Practice Areas Personal Planning Related Industries Healthcare and Life Sciences