Lawrence J. Trautman, associate professor, business law and ethics at Prairie View A&M University —College of Business, in Prairie View, Texas.

Joshua Fairfield, professor of law, Washington and Lee University School of Law, Lexington, Va.

Roth conversions may help with wealth transfer planning.

How to handle three common situations.

As the balance of power shifts from employers to employees, plan advisors can use benefits to recruit and retain workers.

A review of key provisions.

The role of blended gifts.