Using a scalpel and not a machete

Guidance on 2 percent AGI floor 

Trustees must get it right for 2014.

REP. readers do it by the numbers

David Horton, professor of law at the University of California, Davis, School of Law in Davis, Calif.

Naomi R. Cahn is the Harold H. Greene Professor of Law at The George Washington University Law School, in Washington, D.C.

Sandi S. Varnado, associate professor of law at Loyola University New Orleans College of Law in New Orleans

The commonly understood definition of “irrevocable” is:  unchangeable, unalterable, immutable, cast in stone, not able to be revoked.1 During the past couple of decades, however, the term “irrevocable,” as used in...

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Beware of creating trusts for U.S. citizens residing in France