Christopher P. Woehrle illustrates the need for a foundation manager independent of the control of a disqualified person.
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.
Editor in Chief Susan R. Lipp discusses this month's issue.
An unwelcome tax surprise may await business sellers and non-grantor trusts.
