Options for terminating a private foundation when it’s run its course.

John M. Janiga, Louis S. Harrison and Beth L. Fox explain how 2022 is a pivot point to re-think how to add flexibility to a spousal trust.

Christopher P. Woehrle describes why Estate of Moore v. Commissioner is a worthwhile case to study.

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.

Highlights of important new developments in the estate planning realm.

An update on key planning developments.

An updated ranking matrix