In this issue of the Tax, Trusts & Estates Newsletter:

• Prospects for Tax Legislation - Former JCT Chief of Staff, Hank Gutman, recaps the latest in the evolving proposals.
• Home Sweet Home - What's the difference between a domicile and a residence? And what does it mean at tax time?
• The Changing Landscape of Income Tax Rates Across the U.S. - An overview of recent tax changes at the state level in the U.S.
• Our Team Welcomes New Members