Eliminate points of contention with careful planning.

Tax Court further explores the consequences of its holding in Powell.

Al W. King III explains why clients should take advantage of the transfer tax exemptions now before they’re lost.

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.

Editor in Chief Susan R. Lipp discusses this month's issue.

Prudent estate planning or a source of liability?

This could be a life and death issue for elderly clients.

Planning opportunities may exist.

Practical measures that can help avoid pitfalls.