If they suffer from a disability or illness, help them prepare a letter of guidance.

A review of the deemed allocation rules of Chapter 13 and their application to lifetime indirect skips.

Know your stuff, keep up-to-date and do the right thing.

Family trusts and international investment treaty protections.

Martin M. Shenkman and Joy Matak caution about negative gift tax consequences according to a new Chief Counsel Advice memorandum.

Charles A. Redd explains why it’s regrettable that the taxpayers in Moore v. United States didn’t seek certiorari on their argument.

Sara Barba and Sandra Swirski look at philanthropy’s fate for 2025.

The most pressing tax law developments of the past month.

Editor in Chief Susan R. Lipp weighs in on the contents of this month's issue.