John M. Janiga, Louis S. Harrison and Beth L. Fox explain how 2022 is a pivot point to re-think how to add flexibility to a spousal trust.

Christopher P. Woehrle describes why Estate of Moore v. Commissioner is a worthwhile case to study.

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.

Hearings are expected to address perceived wealth disparities.

We analyzed the endowments of more than 1,000 private, nonoperating foundations with assets of less than $50 million over a two-year period.

Property used to fund grantor retained annuity trust was undervalued.

What happens to the convicted murderer's fortune?