Christopher P. Woehrle discusses the court’s decision against the donors and in favor of Fidelity

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

With many advisors rightfully wary of anything that resembles "selling," why risk going out on a limb to push such plans, particularly if they aren't a central aspect of your practice?

Legal editor Anna Sulkin discusses this month's cover.

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

President Joe Biden is planning what would amount to the biggest set of tax increases since 1993 to help pay for infrastructure, clean- energy and social initiatives as part of his longer-term follow-up to the $1.9 trillion pandemic-relief package.

Conflicts may not be avoidable, but they can be reduced.

Consider these options before the May 17 filing date.