Associate legal editor Anna Sulkin discusses this month's cover.

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

Seniors will benefit the most.

A review of the applicable rules and decisions.

It’s time to revisit the effect on the value of closely held stock.

Prepare clients for what to expect.

Significant impact on the absolute and relative values of C corporations and pass-through entities.

Legislative history indicates there should be none.

The property was the subject of a preexisting contract to make a testamentary disposition.