A new model for understanding family business ownership.

A roadmap to help facilitate the process

What if a trust beneficiary moves to Israel?

Tax Court decision highlights the importance of estate tax apportionment.

Pre-mortem validation and no-contest clauses to the rescue!

Charles A. Redd discusses strategies geared towards minimizing the aggregate income taxes of a trust and its beneficiaries.

Robert F. Sharpe, Jr. explains how clients can combine their love for their heirs with the desire to help them be responsible.

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.