Some states have programs, and contributions may qualify for a charitable deduction.

Charles A. Redd discusses cases in which trust instrument language may enable or even compel a trustee not to diversify.

Robert F. Sharpe, Jr. discusses the greatest impact on philanthropy during the Great Recession.

David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.

Does settlor intent matter when a beneficiary wants to change an irrevocable trust?

When not obtaining a beneficiary’s consent may be a fiduciary’s best option.

Maximizing income can minimize federal estate tax.

A roundup of significant court cases.

Avoid pitfalls and pratfalls—seize windfalls.