Balance risks and rewards.

Settlor’s intent beyond borders.

Should trustees stick their fingers in the dam?

Official guidance is needed. Until then, take steps to protect the stretch.

Practical planning for snowbirds pursuing Florida residency.

Perhaps the standard term insurance plan and ILIT should give way to a more robust vehicle.

New perspectives that may be useful to some clients.

Turney P. Berry discusses two current ULC drafting projects and briefly reviews other relevant ULC activity.

Christopher P. Woehrle examines the new tax law and its impact on charitably inclined donors.

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