Both jurisdictions are breaking away from the federal government exclusion amounts.

This ruling serves as a reminder of the potential perils and uncertainties that remain in the trust division and modification context.

Family philanthropy can offer a valuable compass.

Understanding these basic behaviors may give savvy advisors a valuable leg up.

Rules also affect charitable deductions under long-standing tax credit programs.

Some ideas for clients to consider as they think about the impact of longevity.

The deadline for filing is less than a month away and risks abound.

It takes a village.

Instead of tax simplification, many taxpayers and advisors are faced with tax complication.

Do U.S. courts have jurisdiction to offer trustees guidance?