IRC Section 2036(a)(2) causes FLP to wash along the shores of the lacuna.

Robert F. Sharpe, Jr. addresses why there’s been little increase in wealth transferred to charities through estates in recent history.

Consider tax issues when advising immigrant clients.

Charles A. Redd discusses the trustee’s duty to render accountings to beneficiaries.

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.

In addition to asset protection, a DAPT can offer other benefits, including state income tax savings.

A recent New Jersey case highlights issues to consider.

As lifespans increase, what was once an afterthought begins to come to the fore.