Estate Planning

Christopher P. Woehrle looks at the emergence of tax-exempt NIL collectives that operate independently from affiliated universities and colleges.

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

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

Soon, accounts held by trust may be insured by the FDIC for up to $1.25 million, rather than the current $250,000 limit on many individual accounts.

Was the feel-good story of a White couple welcoming a talented Black teen into their family just a sham?

The call for feedback touches on policies that, if changed, would likely impact the flow of crypto gifts to nonprofits.

The CTA broadens reporting to U.S. authorities of information—and personal identification documentation—concerning beneficial ownership of nearly all U.S. companies as well as foreign companies doing business in America.

Generative AI tools can help advisors respond more efficiently to their clients’ needs.

The new system's purpose is to improve service and help target tax evaders.