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