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

Legal editor Anna Sulkin discusses this month's cover.

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

A downward spiral of unintended consequences.

Dealing with the transition tax imposed by the Tax Cuts and Jobs Act.

Pitfalls and planning for the dreaded U.S. inheritance tax.

Tara Sklar, professor of health law and director of the Graduate Health Sciences programs at the University of Arizona, James E. Rogers College of Law in Tucson, Ariz., and Rachel Zuraw, L.L.M. student at the University of California, Berkeley in...

Ashleigh Rousseau, law clerk at Lieb at Law P.C., Smithtown, N.Y.