Estate Planning

Al W. King III explains how the directed trust structure has continued to attain new heights.

Christopher P. Woehrle discusses the 2022 Secure Act 2.0’s extension of qualified charitable distribution status to split-interest gifts.

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

Legal editor Anna Sulkin discusses this month's cover.

It also provides for increased reporting about trusts.

Restrictions will make it more difficult to use these planning techniques.

What 'fair share' taxation means for estate planning.

Her mother, Priscilla Presley, is challenging the validity of an amendment to the living trust.

Revised Form 1040 lays the foundation for a new integrated regulatory framework around this asset class.

It all comes down to a desire to retain control.