Martin M. Shenkman and Joy Matak discuss how to assess a trust’s exposure to state taxes.

Charles A. Redd discusses the Uniform Trust Code’s framework that allows interested parties who can’t participate in trust transactions to have their concerns addressed.

David A. Handler and Alison E. Lothes highlight the most important tax 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.

Courts must apply a new formula-based system.

This demographic views charitable giving as a top priority.

A new opinion addresses how attorneys should meet ethical requirements for client confidentiality.

By addressing these issues, entrepreneurs can better protect their assets and those of their heirs.

A Michigan jury deemed a handwritten document found in between Aretha’s couch cushions a valid will.