They can now last up to 300 years.

While the Biden administration is seen as favoring ESG-focused investments, regulators’ attitudes have varied over the years.

What could have been done to avoid this spectacle?

Legal editor Anna Sulkin discusses this month's cover.

Editor in Chief Susan R. Lipp discusses this month's issue.

Here's a summary of the relevant provisions and effective dates, as well as some planning considerations.

The world’s 25 richest families are worth $1.7 trillion, a 22% increase from a year ago.