Allison Anna Tait, associate professor of law at University of Richmond School of Law in Richmond, Va.

Bridget J. Crawford, professor of law at Pace University School of Law in White Plains, N.Y.

Allison Anna Tait, associate professor of law at University of Richmond School of Law in Richmond, Va.

Communicate your client’s intent, build in flexibility and lay the foundation for an enduring fiduciary succession plan.

Uncovering opportunities under the 2017 tax law.

Estate of Aaron U. Jones charts new path ahead

Charles A. Redd discusses the pros and cons of making gifts at this time of a greatly enhanced, historically high basic exclusion amount.

Robert F. Sharpe, Jr. reveals the results of the hard data recently released by the IRS.

David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.

Legal editor Anna Sulkin discusses this month's cover.