There’s a little bit of relief for just about every taxpayer in the 2010 Tax Relief Act, including small and family businesses, working individuals, and wealthy people with substantial estates. The law contains several unique, limited-term planning opportunities but is fraught with peril for those who neglect the details.

In seeking evidence when representing clients, attorneys must search where the evidence lies – and today, that often means searching online sources. The authors present practical recommendations and recent legal developments to help lawyers and clients understand how the use of social networking sites can affect a case.

Lawyers should take special care to advise clients in a timely and meaningful way, faithfully follow client instructions, and document their actions when negotiating settlements, particularly when a demand and offer fall within the client’s stated acceptable range – that is, the client’s red zone.