Christopher P. Woehrle examines the “demolish and construct” strategy.

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.

Vanguard’s chairman emeritus weighs in on the market, retirement planning and the long-term impact of the pandemic.

Income earned from small businesses, rental properties and other so-called pass-through entities is increasingly becoming a target for the Biden team.

COVID-19 has forced clients and advisors to reexamine potentially antiquated techniques and consider new avenues.