Tax evasion scheme versus legitimate planning strategy.

Hey, who’s shifting my paradigm?

A beneficial and flexible strategy.

Gail Cohen shares how holding a 529 plan in a dynasty trust can safeguard a client’s funds from income tax and maximize savings for beneficiaries.

Christopher P. Woehrle discusses two recent cases that illustrate the need for carefully documented pledge agreements and bequest intentions.

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.

Editor in Chief Susan R. Lipp discusses this month's issue.

It’s important to understand the ceilings that the IRA will start to place on out-of-pocket drug costs for your clients, starting in 2023.

Millennials step in to save family businesses in Montauk, N.Y.