When the time comes to form a trust, there are no hard-and-fast rules about the trust's...

When Brian, a successful young North Carolina businessman, notified the planned giving department...

Paul G. Marcotte, Jr., a partner in the Bethesda, Md. law firm of Paley, Rothman, Goldstein...

Last year, the government and courts moved against tools such as split dollar that have been used...

The U.S. capital market is attractive to nonresident aliens seeking to invest, because rates of...

John T. Brooks of Foley & Lardner gives us this heads-up: Estate of Carter, 4 Cal. Rptr. 3d 490 ...

The Medicare prescription drug debate dominated media reports about health care costs in 2003...

Trusts & Estates magazine turns 100 in 2004 and we'll be celebrating all year long. This month...

We have this report from the frontlines in Washington, D.C., by Donald D. Kozusko, a partner with...