Al W. King III suggests drafting detailed and flexible trusts to ensure that a grantor’s intent is followed, especially because an unforeseen issue can arise.
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.
Investing in cryptocurrencies may be speculative, but investing in an estate plan to protect cryptocurrency assets should never be.
But it’s probably not what you think.
Be sure to mind the gap between federal and state tax exemption amounts.
Both jurisdictions are breaking away from the federal government exclusion amounts.
This ruling serves as a reminder of the potential perils and uncertainties that remain in the trust division and modification context.
