Wealthy taxpayers are prime targets for scammers.

Berkshire Hathaway's succession plan is an invaluable case study for businesses of all sizes, exemplifying the importance of forward-thinking leadership and strategic planning.

How to equip inheritors to handle a large influx of wealth.

It waives excise tax for failure to take RMDS for 2024 for certain accounts

Indirect transfers weren’t gifts because they were made in the ordinary course of business.

The bill was expedited after Iran attacked Israel over the weekend.

Lawrence M. Friedman, professor of law, Stanford Law School, Stanford, Calif.

David Horton, the Martin Luther King, Jr. professor of law at the University of California, Davis, School of Law in Davis, Calif. and Reid Kress Weisbord, distinguished professor of law at Rutgers Law School in Newark, N.J. and the Judge Norma L...

Roger Colinvaux, professor, The Catholic University of America Columbus School of Law in Washington, D.C.