How blind spots may result in unintended consequences.

Enforcing no-contest clauses across state lines.

Charles A. Redd discusses the anomaly of double inclusion in two Tax Court decisions.

Robert F. Sharpe and Sandra G. Swirski address proposed tax changes that may have a significant impact on philanthropy.

David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.

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

Legal editor Anna Sulkin discusses this month's cover.

High-net-worth families and family offices may be particularly vulnerable.