Sometimes having your cake and being able to eat it too means taking a little time to plan ahead. In this issue, William B. Acker reminds us that with recent federal tax law changes, estate plan documents and LLC Operating Agreements should be reviewed in order to take full advantage of income tax savings opportunities and cost efficiencies. In an excerpt from Mark R. Filipp’s Employment Law Q & A, he advises on the value of having an employee handbook for employers that want to reduce their risk and exposure to litigation. Mark R. Filipp and Will Sanford alert companies to an increase in ICE I-9 audits and recommend an internal review to predetermine any potential red flags. While we’re on the subject of cake, Robert S. Zawideh explores the recent Supreme Court decision regarding Masterpiece Cakeshop v. Colorado Civil Rights Commission.