Legal editor Anna Sulkin discusses this month's cover.

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

Bridget J. Crawford, professor of law, Pace University School of Law in White Plains, N.Y., Kelly Purser, faculty of business and law, Queensland University of Technology in Brisbane, Australia and Tina Cockburn, faculty of law, Queensland...

Stephanie Emrick, attorney at Scruggs, Carmichael & Wershow, P.A. in Gainesville, Fla.

Thomas Simmons, professor, University of South Dakota Knudson School of Law in Vermillion, S.D.

Grayson M.P. McCough, the Gerald Sohn professor of law at the University of Florida in Gainesville, Fla.

The newly created non-required distribution period may negatively impact a trust’s current income beneficiary’s entitlement to all the trust’s net income.

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

What to expect beginning in 2022.