Christopher P. Woehrle illustrates the need for a foundation manager independent of the control of a disqualified person.
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.
Editor in Chief Susan R. Lipp discusses this month's issue.
An unwelcome tax surprise may await business sellers and non-grantor trusts.
Sponsored Content
Jan 26, 2022
This FastChat interview highlights the results of a recent survey on estate planning and trust administration trends.
Great and rare cars are coveted and increasingly viewed as fine art.
The many uncertainties that still linger create a rare planning opportunity.
The next test will be the return of proposed changes to IRC Section 2704.
Tax planning techniques haven’t appeared in the most recent versions and don’t appear to be a current topic of conversation.