Using a 20-point checklist, David A. Handler and Kristen A. Curatolo review how planning for clients at the end of their lives can achieve favorable outcomes for beneficiaries and avoid missing valuable opportunities.
Susan von Herrmann and Michael J. Jones examine a recent court decision which held FedEx violated Title I of ERISA by action contrary to federal law and by its refusal to provide a same-sex surviving spouse with ERISA-mandated benefits....More
Nancy Klotz considers how changes to the insurance policies held in such trusts and opportunities pursuant to the trust agreement or applicable state law can help a trustee avoid serious liability issues....More
William D. Lipkind explains why inter vivos non-grantor trusts deserve attention, particularly those established in jurisdictions that permit self-settled spendthrift trusts and impose no state income tax on accumulated income....More
Associate legal editor Anna Sulkin discusses this month's cover...More
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