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Q: November marked your 40th year with Nixon Peabody. How has your practice changed over that time?
A: I began practicing in the waning days of typewriters and carbon paper with tax projections done by hand on a primitive but expensive calculator. I now rely on sophisticated computer software Additionally, email now allows me to quickly access resources and best thinking from the nearly 700 lawyers at Nixon Peabody. Estate planners have had to deal with frequent changes to the tax code and planning techniques. Changing exemptions, "sunset" provisions and last-minute action or inaction by Congress puts a premium on being able to explain the tax rules to clients and to build flexibility into their plans to respond to a changing tax landscape. Perhaps the most satisfying part of my practice has been what has remained constant - working with clients to protect their assets for the benefit of their spouses, their families and charities. It remains a very personal practice focusing...