21st Century Considerations for Estate Planning: Digital Assets  Technology is developing faster than the law can keep up. It is incumbent on each of us individually to be organized and aware of the rights we have in our digital footprint.  By Mary Joan Kennedy

Trends in Charitable Giving  With the significant reduction of other deductible expenses under the TCJA, charitable donations may play an even more important role in tax planning for high-income taxpayers. To maximize the tax advantage, donors must consider what to give, when to give it, and to what type of charity the gift should be made.  By John Voltaggio and Jackie Garrod

Post-'Wayfair' Nexus Landscape for Tax Obligations of Out-of-State Businesses  Analysis of what it means for a business to have physical and/or economic nexus through, respectively, its activities and receipts generated in another state. Plus, the importance of a prophylactic nexus study and tax savings that can be achieved with a proper allocation analysis.  By Geoffrey N. Weinstein and Juliya L. Ismailov

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