Norway signs intergovernmental agreement; Spain is next

Residency there provides tax benefits for high-net-worth individuals

Warner King Babcock and Barbara R. Hauser highlight the possible advantages a family bank can offer a high-net-worth family.

Using your existing client base to maximize your time and dollars

Even in a make believe world, succession isn’t easy

What’s the fair market value of a deceased collector’s undivided fractional interest in 64 works of art—art that includes pieces by Pablo Picasso, Henry Moore, Jackson Pollock, Paul Cezanne, Jasper Johns, Ellsworth Kelly, Cy...

Reporting the deceased spousal unused exclusion amount on the gift tax return