Investor sentiment, a powerful driver of financial markets, often toggles between the twin poles...

This month Andrew M. Parker (Structured Products: Devil in the Details, page 72) joins the Trusts...

Substantial assets are thought to confer great financial freedom. In theory, a large portfolio...

On May 8, 2003, the Internal Revenue Service issued proposed regulations (Reg-164754-01) dealing...

Corporations often ask their advisors to review proposals for nonqualified deferred compensation ...

In recent years, estate planners have been hearing the term special needs trust (SNT) more...

On the Cover: In honor of tax season, we present Andrea Mantegna’s “Descent into...

Updating Our Look This month we introduce the first update to the appearance of Trusts & Estates...

The most important element in determining gift and estate liability is the value of the asset...