Committee Report on Fiduciary Professions, Formula General Powers of Appointment to the Rescue, Recapturing Copyrights, Deducting Charitable Art Donations
Charles A. Redd discusses cases in which trust instrument language may enable or even compel a trustee not to diversify.
Robert F. Sharpe, Jr. discusses the greatest impact on philanthropy during the Great Recession.
David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.
Does settlor intent matter when a beneficiary wants to change an irrevocable trust?
When not obtaining a beneficiary’s consent may be a fiduciary’s best option.
Maximizing income can minimize federal estate tax.
A roundup of significant court cases.
Avoid pitfalls and pratfalls—seize windfalls.
Help your clients make money from their works.