Avoiding the “anticipatory assignment-of-income” trap.

Clients may want to remain anonymous when making charitable gifts.

A brief overview of two recent studies.

Pitfalls and safe havens.

Legal editor Anna Sulkin discusses this month's cover.

The advantages, and potential drawbacks, of The Community Property Trust Act.

His planning serves as a reminder for advisors to understand our clients’ goals and develop tools to achieve them.

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

Charles A. Redd questions the usefulness of the closing letter and reminds us of the distinction between an estate tax return that was examined and one that was accepted as filed.

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