Estate Planning

Key findings of empirical study.

What can be done in light of SBA Notice 5000-20057?

State courts and legislatures have taken various approaches.

Implement potent wealth transfer strategies (while you still can).

Court interpretations need to acknowledge the legality of same-sex marriages.

Charles A. Redd provides guidance on how careful trustees can proceed when terminating a trust.

Robert F. Sharpe, Jr. and Heath R. Delay highlight appraisal issues that may arise when a client wants to gift real estate to charity.

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

Legal editor Anna Sulkin discusses this month's cover.

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