Date-of-death valuation doesn’t apply.

No incidents of ownership retained post-modification.

Advice on how to counsel stricken families.

What does "equal participation" mean really?

Until some of the wrongdoers receive serious jail time for criminal tax fraud, the universe of charitable incentives will be justifiably questioned.

Recent private letter rulings highlight some opportunities.

Practical tips to simplify the process.

Keep assets in the individual retirement account for as long as possible.

Issues to address with clients who want the best of both.

A fix is needed.