Guidelines issued by the U.S. Treasury Department provide voluntary best practices for U.S.-based...

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

It's getting more difficult for trustees to exercise prudent fiduciary responsibility in the life...

How often do we hear these days: Well, you have to understand, we're not really in the trust...

The American Law Institute's Restatement Third, Property (Wills and Other Donative Transfers)...

Steve Ann Chambers, president of the Animal Legal Defense Fund and a member of the Washington Bar...

This article presents an estate planner's perspective on the purchase of life insurance inside a...

How are donors to know which charities are and worthy of their largesse? How can they be sure...

Over the past couple of years, there have been numerous articles and presentations at...

The very rich are different from you and me, F. Scott Fitzgerald began one of his stories. Ernest...