They can use the surviving spouse’s otherwise unused estate tax exclusion and cause credit shelter trust assets to receive stepped-up basis.
Legal editor Anna Sulkin discusses this month's cover.
Editor in Chief Susan R. Lipp discusses this month's issue.
The 2006 Pension Protection Act offered tax benefits for plans with these features.
A way to avoid a forced or fire sale of a closely held business to pay taxes.
What role should the broker play?