David Horton, professor of law and chancellor’s fellow, University of California, Davis, School of Law in Davis, Calif. and Reid Kress Weisbord, professor of law and Judge Norma L. Shapiro Scholar, Rutgers Law School in Newark, N.J.

Ben Laney, research assistant, Texas Tech University School of Law.

Emily S. Taylor Poppe, assistant professor of Law, Irvine School of Law in Irvine, Calif.

Peter T. Wendel, professor, Caruso School of Law in Malibu, Calif.

Al W. King III explains the wealth tax and how it differs from U.S. income, estate and gift taxes.

Christopher P. Woehrle examines whether accelerating the charitable good from a charitable lead trust makes sense in this era of unprecedented economic distress.

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