Does settlor intent matter when a beneficiary wants to change an irrevocable trust?

When not obtaining a beneficiary’s consent may be a fiduciary’s best option.

Maximizing income can minimize federal estate tax.

A roundup of significant court cases.

Avoid pitfalls and pratfalls—seize windfalls.

Help your clients make money from their works.

They can use the surviving spouse’s otherwise unused estate tax exclusion and cause credit shelter trust assets to receive stepped-up basis.

Legal editor Anna Sulkin discusses this month's cover.

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

Are they considered trust property?