Properly assess the death benefit in a wealth transfer portfolio management context.

Now’s a good time to transfer business interests to the next generation.

Eliminate points of contention with careful planning.

Tax Court further explores the consequences of its holding in Powell.

Al W. King III explains why clients should take advantage of the transfer tax exemptions now before they’re lost.

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.

Caution is required when filing litigation seeking relief that’s inconsistent with the instrument.

U.S. shareholders of controlled foreign corporations can defer liability on their global intangible low-taxed income.