Five topics to discuss.

How will health, financial and other life decisions be made?

No one is immune, regardless of wealth.

Which transactions will trigger tax if your client dies after the higher exemption amount sunsets?

It’s about visualization and optionality.

Non-judicial options for modification of a trust under Delaware law.

Sara Barba and Sandra Swirski share the policy discussions we can expect as the midterm elections draw near.

Charles A. Redd explores recent Office of Chief Counsel decisions that relate to GRATs.

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

Legal editor Anna Sulkin discusses this month's cover.