Pamela L. Lucina

Although the politically driven urgency around tax planning has subsided, it’s still a valuable time to revisit your client’s plan.

Ashleigh Rousseau, law clerk at Lieb at Law P.C., Smithtown, N.Y.

Does settlor intent matter when a beneficiary wants to change an irrevocable trust?

The role of settlor’s intent on long-term trusts

Settlor’s intent controls

Letters of wishes may help