The head of Bank of America’s private bank oversees a group managing customers ready to invest at least $3 million. Business is booming, she says.

Puerto Rico's “resident investor” incentive, commonly known as Act 22, lures wealthy individuals with the promise of legally skirting U.S. federal income tax.

We analyzed the endowments of more than 1,000 private, nonoperating foundations with assets of less than $50 million over a two-year period.

Property used to fund grantor retained annuity trust was undervalued.

The 18-month pilot program is a reaction to the agency taking heat from practitioners for slow response times.

Don’t underestimate clients’ charitable intentions.