Skipping this important step could unravel your nonjudicial settlement agreement.

Courts around the country take different views.

Al W. King III discusses the use of private placement life insurance trusts as a strategy to lessen the burden of President Biden’s proposed higher federal and state income and capital gains taxes.

Christopher P. Woehrle examines a recent unsuccessful challenge to a commercially sponsored donor-advised fund.

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

Advisors, consultants and plan sponsors have all become more familiar with CITs, making it increasingly likely the trusts will be considered as alternatives to mutual funds.

Help donors achieve greater strategic clarity and impact.