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

Christopher P. Woehrle discusses the charitable lid technique and why it’s an effective tool for the estate and charitable gift planner.

Lack of shared prosperity and high unemployment lead to financial insecurity.

What’s the required policy response?

Outlining the considerations and pitfalls for trustees.

Include clear instructions for executors over the division of personal property.

Estate planners have an important role to play to help clients navigate the uncharted possibilities of COVID-19.

The benefits, pitfalls and practical issues to consider.

Charles A. Redd warns attorneys who advise trustees to consult the relevant standards set forth by the Model Rules of Professional Conduct.

Legal editor Anna Sulkin discusses this month's cover.