Institutional capital has been pouring into the commercial real estate sector recently, helping push investment sales volumes up each year since the downturn. But it’s another pool of capital—funds from high net worth individuals and family offic...

In Announcement 2014-15, the IRS said that it will follow the Tax Court’s holding in Bobrow v. Commissioner, strictly applying the one-IRA-rollover-per-12-months rule to all of a taxpayer’s IRAs

The origin of trusts: A tall tale

The vast majority, 60 percent, of advisors manages at least one retirement plan. Yet 91 percent of registered investment advisors are only “accommodating,” rather than actively growing, that segment of the business, according to a new...

Incomplete, unfinalized and unsigned pieces of paper were at best a work-in-progress

Retirement confidence is rebounding after a seven-year decline, with 18 percent of workers now very confident in their financial security in retirement, up from 13 percent in 2013, according to a new survey the Employee Benefit Research Institute...

It’s possible for philanthropic-minded clients to donate their life insurance to charity and get an attractive tax deduction...

Co-administrators are liable for an estate’s federal taxes despite claims of reliance on allegedly erroneous legal advice