Estate Planning

Charles A. Redd questions the usefulness of the closing letter and reminds us of the distinction between an estate tax return that was examined and one that was accepted as filed.

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

Take advantage of the preholiday run-up to focus on charitable giving.

Although the next gen may be a long way from having a vote, give them a voice.

If a structure isn’t reported properly from the beginning, the resulting tax liability can undermine all other substantive goals. 

When will the great minds in the industry deign to turn their attention toward fixing these broken plans?

Gifts of real estate can have some unique complications.

The Queen set an example to put in place a robust transition plan for the family enterprise.