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

She never met a man she hated enough to give his diamonds back, and her many divorces could make for an interesting estate.

Individuals with disabilities can create their own self-settled trusts

An update on developments in this industry

How they’re affected by the current environment of planning uncertainty.

Grantor’s contribution of property to trust and committee’s distribution to beneficiaries are both incomplete for federal tax purposes

Broad overhaul on the agenda for Congress

A charitable gift annuity can provide a surrogate for fixed income during retirement in an environment of low interest rates that may linger for decades.

IRS approved converting one charitable remainder unitrust into two

Here are some issues to discuss with your clients who are considering this option.