A giant leap (backwards) for the Uniform Law Commission.

Unique use of limited power of appointment may help address risk of conflict and controversy.

A valuable estate-planning technique for clients who want to lock in what’s remaining of their $11.7 million exemption.

Biden seeks to shift the paradigm further.

Courts around the country take different views.

Al W. King III discusses the use of private placement life insurance trusts as a strategy to lessen the burden of President Biden’s proposed higher federal and state income and capital gains taxes.

Christopher P. Woehrle examines a recent unsuccessful challenge to a commercially sponsored donor-advised fund.