Identify clients who are affected by the changes, and determine how best to implement estate-planning strategies.

Structure drives the valuation.

Proactively reassess boilerplate language.

Christopher P. Woehrle examines the “demolish and construct” strategy.

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.

Vanguard’s chairman emeritus weighs in on the market, retirement planning and the long-term impact of the pandemic.