Christopher P. Woehrle explains the effect of the Tax Cuts and Jobs Act’s denial of the above-the-line alimony deduction to a payer of alimony.
A recent PLR showcases risks associated with modifying grandfathered generation-skipping transfer trusts.
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.
Your client doesn’t have to be rich or famous to put a quality plan in place.
Judge denies collector Hubert Neumann’s attempt to block Sotheby’s planned sale of the artwork.