A fundamental duty owed to the beneficiaries.

Factors to consider to meet your clients’ long-term needs.

Individual trustees are at the most risk for lawsuits and liability.

Acceptance and management by executors and trustees.

A roundup of significant court cases.

Where the worlds of special purpose acquisition companies and carried interest wealth transfer structuring collide.

How blind spots may result in unintended consequences.

Enforcing no-contest clauses across state lines.

Charles A. Redd discusses the anomaly of double inclusion in two Tax Court decisions.

Robert F. Sharpe and Sandra G. Swirski address proposed tax changes that may have a significant impact on philanthropy.