David A. Handler and Alison E. Lothes highlight the most important tax developments of the past month.

Editor in Chief Susan R. Lipp discusses this month's issue.

Legal editor Anna Sulkin discusses this month's cover.

Reporting requirements are set to commence on January 1, 2024. Here's how to prepare.

Higher tax rates actually may help your client.

Opportunities for tax savings and legacy planning abound.

But can it be sustained, given the negative asset growth in 2022?

It's often a better option, both in terms of dollars and cents and family stress, than passing on a residence to heirs.

Seven key provisions of the new law explained.