An efficient method for funding a trust.

Possible answers to tricky questions from clients.

A guide for trustees and their advisors.

General guidelines to follow when seeking professional advice.

Potential tax consequences to consider.

Significant changes enable individuals to save more to help themselves.

Trusts in perpetual jurisdictions may be precluded from using this strategy.

Turney P. Berry describes a potentially promising transaction that’s been made possible by the enormous increase in transfer tax exemptions.

Robert F. Sharpe, Jr. explains the effect of changes in the federal estate and gift tax laws on philanthropic estate planning.