Christopher P. Woehrle examines the “demolish and construct” strategy.

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.

COVID-19 has forced clients and advisors to reexamine potentially antiquated techniques and consider new avenues.

'Families shouldn't have to sell major portions of their businesses or farms after the death of a parent just to afford the 40% estate tax.'

Recent legislation provides for significant changes.

Moneta, a $27 billion RIA headquartered in St. Louis, is the latest firm to bring trust company services in-house; observers say it's unlikely to be a widespread trend.

With the potential for retroactive application of any basis step-up legislation, here are four options to consider when advising clients.

Without any details, how are advisors expected to advise their clients today?