If you're an estate planner, you're probably not an expert in securities laws. But you may have clients who are of publicly held companies or who own restricted securities and these clients may be subject to federal securities laws and have...

Last year, a ruling by the Indiana Court of Appeals, In Re Stuart Cochran Irrevocable Trust,1 sent a shot-across-the-bow warning to trustees trying to navigate the changing irrevocable life insurance trust (ILIT) environment. In ruling for the...

Most family business succession studies focus narrowly on the succession event itself or on some of the changes in leadership and performance that occur soon before or after the succession event. Much less common, however, is a study that provides...

Donations by wealthy households dropped 7.6 percent from 2007 to 2009, study reports