They can use the surviving spouse’s otherwise unused estate tax exclusion and cause credit shelter trust assets to receive stepped-up basis.
Legal editor Anna Sulkin discusses this month's cover.
Editor in Chief Susan R. Lipp discusses this month's issue.
Are they considered trust property?
A wish list, from lowering the estate tax threshold to doubling a tax credit for childless adults.
The levy is portrayed as a big threat to family businesses and farms, though almost no one pays it.
Convince a client without opening your mouth.
