Tax Court further explores the consequences of its holding in Powell.

Al W. King III explains why clients should take advantage of the transfer tax exemptions now before they’re lost.

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.

Caution is required when filing litigation seeking relief that’s inconsistent with the instrument.

The inherent extra return participants enjoyed for many years has almost disappeared because of changes in tax laws and high fees.

Credit Suisse is predicting more lapsed policies and fewer claims as a result of concerns that moving into a nursing home or bringing in an individual caregiver could increase policyholders’ potential virus exposure.

Why are policy owners so reluctant to pay for these services?