Estate Planning

Christopher P. Woehrle examines a recent unsuccessful challenge to a commercially sponsored donor-advised fund.

David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.

Help donors achieve greater strategic clarity and impact.

Why not both?

Failure to report foreign trust distribution results in double penalty.

It’s time to reexamine their favorable tax treatment.

Help clients by keeping holistic focus in mind.

Courts have ruled funding pooled special needs trusts after age 65 is not an uncompensated transfer.

Increased awareness and enhanced technology platforms have helped make it easier for individual investors to access previously unavailable asset classes.