This standardized approach increases efficiency and reduces risk.

Use life insurance to move appreciation of successfully transferred assets to a dynasty trust.

States may enact companion legislation.

Al W. King III explains how the directed trust structure has continued to attain new heights.

Christopher P. Woehrle discusses the 2022 Secure Act 2.0’s extension of qualified charitable distribution status to split-interest gifts.

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

Legal editor Anna Sulkin discusses this month's cover.