Christopher P. Woehrle explains the effect of the Tax Cuts and Jobs Act’s denial of the above-the-line alimony deduction to a payer of alimony.
A recent PLR showcases risks associated with modifying grandfathered generation-skipping transfer trusts.
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.