Robert F. Sharpe, Jr. provides an overview of proposed changes to individual income tax rates and how the changes may affect philanthropic planning.

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

Associate legal editor Anna Sulkin discusses this month's cover.

Editor in Chief Susan R. Lipp discusses this month's issue.

To best protect clients (and advisors), taxpayers must file gift tax returns disclosing both gifts and non-gifts.

Money managers have until the end of the year to pay taxes on fees they earned from investors in offshore funds and had deferred payment on.

EventShares launches political party ETFs, Feucht Financial joins Woodbury Financial Services and Allied World launches insurance Vault.