John M. Janiga, Louis S. Harrison and Beth L. Fox explain how 2022 is a pivot point to re-think how to add flexibility to a spousal trust.
Christopher P. Woehrle describes why Estate of Moore v. Commissioner is a worthwhile case to study.
David A. Handler and Alison E. Lothes highlight the most important tax law 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.
Rap superstar DMX left behind 15 children and a potential common law wife when he passed without a will in April 2021.
Hearings are expected to address perceived wealth disparities.