Some best practices to help fight the cash flow boogeyman.

They’ll be treated as grantor trusts for state income tax purposes.

The discourse has to move on from marketing platitudes to practical guidance for policyholders and their advisors.

A recent gift tax case involving the founders of Firehouse Subs illustrates both the benefits and risks involved with this technique.

The long-tenured senator's daughter has filed two separate lawsuits on her behalf.

Private letter ruling examines how to effectively consolidate through a Section 507(b)(2) transfer.

They didn’t meet documentation requirements, and their appraisals contained valuation misstatements.

New York court allows minority owner to obtain information despite attorney-client privilege.

They won’t owe excise tax on required minimum distribution failures from 2021 to 2023.

Another case that creates great client service opportunities involving redemption adjustments.