Charles A. Redd explores recent Office of Chief Counsel decisions that relate to GRATs.

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

Legal editor Anna Sulkin discusses this month's cover.

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

Suggested provisions to avoid the IRC Section 2041 inclusion issue.

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

Gerry W. Beyer, professor of law, Texas Tech University School of Law in Lubbock, Texas.

Lawrence J. Trautman, associate professor, business law and ethics at Prairie View A&M University...

Joshua Fairfield, professor of law, Washington and Lee University School of Law, Lexington, Va.