How to keep private foundations cruising smoothly.

This may offer an efficient, long-term solution.

Implications of Fielding v. Commissioner.

Louis S. Harrison explores from a practical side how to say “goodbye” (not “good riddance”) to clients who’ve become ex-clients.

Christopher P. Woehrle discusses a recent PLR highlighting the flexibility of the CRUT and CRAT.

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

Associate legal editor Anna Sulkin discusses this month's cover.

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

Build constructive, connecting relationships, listen and work towards a negotiated closure.

The result turns on what was transferred.