Ensure a smooth transition for everyone involved.

Practitioners face some legal and financial planning challenges when advising immigrant clients.

The authors examine some issues to keep in mind when administering common planning techniques after a vehicle is created and funded.

Christopher P. Woehrle explains how donors can comply with the complex PF rules prohibiting self dealing.

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

Associate legal editor Anna Sulkin discusses this month's cover.

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

The potential legal advantages of keeping a portion of your net worth in a retirement plan are extremely compelling, regardless of your age.

Doing so resulted in the loss of deduction and a hefty penalty for a taxpayer.

The speculation continues.