Quarterback and jazz combos provide good models.

Use this sample letter to alert donor-clients.

Creating an expectation of premium services.

How to make direct transfers to the beneficiaries.

When to pull the plug on an underwater grantor-retained annuity trust.

Gift tax and other issues.

Al W. King III shares key planning strategies related to trusts.

What changed and what didn’t.

Christopher P. Woehrle describes a case addressing Internal Revenue Code compliance in the context of charitable gifts of publicly traded securities.

David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.