The National Law Review recognizes Christopher M. Floss and Stephen Liss of Schiff Hardin as 2021 Go To Thought leaders for their contributions regarding the Estate and Trust Law implications of the Build Back Better Act and the Tax Cuts and Jobs Act.  NLR readers value Mr. Floss' and Mr. Liss' extensive, gift and income tax experience which they use to break down the tax implications of the complicated and extensive pandemic-related legislation.  Their insightful analysis of topics ranging from temporary changes to the gift and estate tax exemption, to state and local tax deduction changes and the valuation of non-business assets, provides practical information and strategies readers can use.