Practical planning for snowbirds pursuing Florida residency.

Perhaps the standard term insurance plan and ILIT should give way to a more robust vehicle.

New perspectives that may be useful to some clients.

Turney P. Berry discusses two current ULC drafting projects and briefly reviews other relevant ULC activity.

Christopher P. Woehrle examines the new tax law and its impact on charitably inclined donors.

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.

Seniors will benefit the most.

A review of the applicable rules and decisions.