Happy New Year! I wish you all health and happiness in 2022. We ended 2021 with many of us watching the progress on the infrastructure bill and the proposed changes to the tax code; but it now appears that negotiations will be tabled for the foreseeable future.

I’ve been keeping busy with year-end planning for clients and, in particular, clients who want to accomplish planning designed to mitigate the estate tax in light of possible changes to the law.

Things are starting to feel more “pre-pandemic” around here and we are very happy about that. One big change is I’ve had the chance to meet with many clients in person. It’s always nice to connect personally and I know many clients prefer that.