Charles A. Redd discusses the Tax Court’s ruling in Estate of Warne v. Comm’r.

Robert F. Sharpe, Jr. discusses the budget proposals recently released in the Biden administration’s Green Book.

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.

Empower Retirement's acquisition of Prudential's full-service retirement business is making it more competitive with Vanguard and Fidelity.

New legislation expanding directed and community trust statutes is designed to compete with trust laws of other states.