Al W. King III discusses the recent trend by the courts to disregard a spendthrift clause of third-party trusts when exception creditors are involved.
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.
Three practitioners share their thoughts and experiences.
Editor in Chief Susan R. Lipp discusses this month's issue.
What policy owners are actually buying isn’t always necessarily what they think.
IDGTs are the premier vehicle for affluent families to transfer their wealth to the next generation.
Finding caregivers for an aging population may be just as challenging as finding a method to pay for said care.
A classic example of poor drafting.
Take advantage of existing opportunities before it's too late.