Estate Planning

Charles A. Redd discusses what’s arguably the most difficult judgment a trustee may face.

Robert F. Sharpe, Jr. suggests ways clients can shift dollars saved from lower estate taxes to income tax savings and how the use of the charitable income tax deduction can restore and accelerate tax savings.

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

Associate legal editor Anna Sulkin discusses this month's cover.

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

An overview of the new requirements.

Her estimated $80 million estate could be in jeopardy.

New Georgia law follows national trend and expands ability to modify irrevocable trusts.

Proposed amendment derives from the high inequality rates that exist in the country.

The answer is a resounding “no.”