Charles A. Redd compares portability to the traditional credit shelter trust model.

Andrea L. Kushner and Jennifer R. Ostberg examine different structures philanthropic business owners can use to make their gifts.

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.

SoFi members will receive free access to Edmit Plus, which provides data-driven recommendations on college affordability.

The SECURE Act spurs new strategies to replace the stretch IRA.