David J. Feder, associate at Munger, Tolles & Olson LLP in Los Angeles and Robert H. Sitkoff, John L. Gray Professor of Law at Harvard Law School in Cambridge, Mass.
Gerry W. Beyer, Governor Preston E. Smith Regents Professor of Law at Texas Tech University School of Law in Lubbock, Texas and Brooke Dacus, assistant district attorney, Nueces County, Texas
Today, the estate planner needs to master two new protocols that didn’t exist three decades ago, when I started my law practice. In 1984, even with a Jules Verne-like imagination, it would have been hard to conjecture about these two new...
The Protecting Americans from Tax Hikes Act of 2015 (PATH) represented the successful culmination of efforts to make permanent the provision that allows individuals over age 70½ to make tax-free distributions to qualified charities from a traditi...