Joshua Rubenstein, Chair of the firm’s Trusts and Estates Practice, was interviewed in Trusts and Estates magazine on the unique challenges of estate planning in 2010, after the expiration of the federal estate tax. Mr. Rubenstein still stresses that clients, appropriately, make decisions for personal and business reasons, which sometimes override tax considerations. He acknowledges, however, that Congress erred in allowing the estate tax to lapse. “In my view, it’s essential that the pre-Economic Growth Tax Relief Reconciliation Act (that is, the 2001 Tax Reform Act) transfer-tax system be restored... with a significant increase in the unified credit,” he says. (“Scratching Your Head Over 2010 Estate Plans?” August 2010)