How longevity and changing family dynamics can make sprinkle trusts more complex.
How to get extra tax savings from the sale of QSB stock.
Charles A. Redd compares portability to the traditional credit shelter trust model.
Andrea L. Kushner and Jennifer R. Ostberg examine different structures philanthropic business owners can use to make their 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.
Editor in Chief Susan R. Lipp discusses this month's issue.
It’s causing a rise in family conflict.
Vivian Lee Thoreen, the attorney who represented Mickey Rooney and his estate, discusses how advisors can help protect their elderly clients.
These misconceptions actively inhibit giving.