Standards & Practices

Editorial Guidelines

Our commitment to accuracy, independence, and public interest journalism in estate planning and tax law.

Estate Law Magazine is committed to publishing accurate, independent, and authoritative content on estate planning, tax law, trusts, wills, foundations, and related subjects. These guidelines govern how we research, write, edit, fact-check, and correct our content.

Our editorial team operates independently of all commercial relationships. No advertiser, sponsor, or third party influences our editorial decisions, article selection, or content.

1. Editorial Independence

All editorial decisions — including which topics to cover, which sources to cite, and what conclusions to draw — are made solely by the Estate Law Magazine editorial team. We do not accept payment for editorial coverage, positive reviews, or favorable mention of any product, service, attorney, or firm.

Our publication is sponsored by the Estate Law Training Center and Law & Tax Foundation, which fund our operations. However, our sponsors have no editorial authority and do not review, approve, or influence any content before publication.

2. Accuracy & Fact-Checking

Every article published in Estate Law Magazine undergoes a multi-step review process before publication:

  1. Primary source verification: All legal and tax claims are verified against primary sources — IRS publications, Treasury regulations, Internal Revenue Code, state statutes, court decisions, and official government data.
  2. Expert review: Articles covering complex legal or tax strategies are reviewed by attorneys and CPAs with relevant expertise before publication.
  3. Citation requirements: All factual claims must be supported by a cited source. We use numbered references at the end of each article.
  4. Currency check: All articles are reviewed for legal currency. Content is updated when law changes, including regulatory guidance, court decisions, and new legislation.

We currently cover law through the One Big Beautiful Bill Act (OBBBA) and its 2026 implications. We update content promptly when new legislation, IRS guidance, or court decisions affect the accuracy of published articles.

3. Sources & Attribution

We rely on the following categories of sources, listed in order of preference:

Primary legal sources: Internal Revenue Code, Treasury Regulations, IRS publications, state statutes, court decisions, official government reports.
Government data: IRS Statistics of Income, Census Bureau, Social Security Administration, Federal Reserve, and other official statistical sources.
Peer-reviewed research: Academic journals, law reviews, and research from accredited universities and think tanks.
Professional organizations: American Bar Association, American College of Trust and Estate Counsel (ACTEC), National Association of Estate Planners & Councils, AICPA.
Reputable news organizations: The Wall Street Journal, New York Times, Bloomberg, Reuters, and other established news organizations for current events and developments.

We do not use anonymous sources for legal or tax claims. All factual assertions are attributed to named, verifiable sources.

4. Corrections Policy

We take accuracy seriously. When we make an error, we correct it promptly and transparently.

  • Minor corrections (typos, formatting errors) are corrected silently.
  • Substantive corrections (factual errors, outdated legal information) are corrected with a dated correction notice at the top or bottom of the affected article.
  • Major corrections (errors that materially affect the article's conclusions) are corrected with a prominent editor's note explaining what was changed and why.

To report an error, please contact our editorial team. We respond to correction requests within 48 hours.

5. Conflicts of Interest

All contributing writers and editors are required to disclose any potential conflicts of interest, including financial relationships with companies, law firms, or products mentioned in their articles. Disclosed conflicts are noted in the article.

We do not publish articles that are primarily promotional in nature. Articles that mention specific attorneys, firms, or products do so in a journalistic context, not as endorsements.

6. Advertising & Sponsored Content

Estate Law Magazine maintains a strict separation between editorial content and advertising. Sponsored content, if published, is clearly labeled as "Sponsored" or "Advertisement" and is visually distinct from editorial content.

Advertisers do not receive advance review of editorial content, and advertising relationships do not influence our coverage decisions.

7. Educational Purpose & Not Legal Advice

All content published in Estate Law Magazine is for educational and informational purposes only. It constitutes journalism and educational commentary, not legal, tax, financial, or investment advice for any specific individual or situation.

Reading our articles does not create an attorney-client relationship, a CPA-client relationship, or any other professional relationship. Readers should always consult a licensed attorney, CPA, or financial advisor for advice specific to their circumstances.

Our content is protected as journalism and educational commentary under the First Amendment to the United States Constitution.

8. Diversity & Inclusion

Estate Law Magazine is committed to covering estate planning as it affects all Americans — regardless of wealth, race, ethnicity, age, family structure, or geography. We actively seek to cover topics relevant to underserved communities, including first-generation wealth builders, multicultural families, blended families, and families with special needs members.

Questions About Our Standards?

If you have questions about our editorial standards, want to report an error, or would like to propose a correction, please contact our editorial team.

Contact the Editorial Team