From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn., we...

Just 20 years ago, a sophisticated family plan might have employed a single trust, subdivided...

Several trends during the last 20 years have converged, resulting in significant implications for...

You've got a friend, or at least an ally, in Internal Revenue Code Section 645. Advisors don't...

Plans for governments to exchange tax information were thrown into disarray at negotiations in...

Affluent foreigners who come to the United States urgently need advice about everything from the...

Trusts & Estates was born in 1904 in response to the dramatic rise of U.S. trust institutions in...

Americans have trillions invested in qualified retirement plans (QRPs) and individual retirement...

How did America's rich fare during the recent hard economic times? Not that well, according to...