Joshua Rubenstein, Chair of the firm’s Trusts and Estates Practice, was quoted in an article in the Wall Street Journal on tax legislation enacted in December that settled some questions about capital gains, gift and estate taxes until 2012. Tax rates for each of these are set at historic lows, and lawmakers have not restricted leveraging techniques that enable taxpayers to give away more of their wealth. Mr. Rubenstein says that with proper planning over the next two years, “almost no one needs to pay estate tax unless they want to.” (“Taxing Year Brings a Less-Taxing Year,” January 3, 2011)