What’s the fair market value of a deceased collector’s undivided fractional interest in 64 works of art—art that includes pieces by Pablo Picasso, Henry Moore, Jackson Pollock, Paul Cezanne, Jasper Johns, Ellsworth Kelly, Cy...
Reporting the deceased spousal unused exclusion amount on the gift tax return
A valuable iPad app for the trust and estate practitioner
Shelton v. Tamposi clarifies roles of trustees and investment advisors
Action items for estate planners when a will or trust contest is anticipated
A frequently overlooked regulation may give fiduciaries more flexibility than they realize
