Steps to make transfer of assets more efficient and with less wasted cost and time.

What to expect beginning in 2022.

When beneficiaries include charities, meeting the required minimum distribution rules can get complicated.

Identify clients who are affected by the changes, and determine how best to implement estate-planning strategies.

Structure drives the valuation.

Proactively reassess boilerplate language.

Christopher P. Woehrle examines the “demolish and construct” strategy.

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

Legal editor Anna Sulkin discusses this month's cover.