Editor in Chief Susan R. Lipp discusses this month's issue.

An overview of the new requirements.

Her estimated $80 million estate could be in jeopardy.

New Georgia law follows national trend and expands ability to modify irrevocable trusts.

Proposed amendment derives from the high inequality rates that exist in the country.

The answer is a resounding “no.”

In many successful families, governance becomes obligatory and structures no longer reflect the needs and priorities of the current generation.

Help business clients achieve coherent philanthropy.

The process is neither expensive nor time-consuming, and the potential benefits are numerous.

The IRS issued proposed regs for section 199A to address abuse of pass-through deductions.