Estate Planning

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.

Forget the haunted house and candy ... think bigger.

Revenue Procedure 2020-45 provides updates for more than 60 tax provisions.

For married clients reluctant to make gifts directly to their children, a spousal lifetime access trust can be an ideal solution.