Estate Planning

A roadmap for when clients look at their estate plans and ask themselves “what am I doing, and why am I doing it?”

What should fiduciaries do to protect themselves when faced with uncertainty regarding the tax consequences of this technique?

Technology is adding another layer of complexity to the planning process.

There's trouble ahead for certain irrevocable life insurance trusts.

Suggested provisions to avoid the IRC Section 2041 inclusion issue.

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

Gerry W. Beyer, professor of law, Texas Tech University School of Law in Lubbock, Texas.

Lawrence J. Trautman, associate professor, business law and ethics at Prairie View A&M University —College of Business, in Prairie View, Texas.

Joshua Fairfield, professor of law, Washington and Lee University School of Law, Lexington, Va.

Roth conversions may help with wealth transfer planning.