“Unwinding” of PHE Medicaid rules exposes deeper flaws in the system.

Best practices to mitigate risk and safeguard assets.

Current options in planning with retirement benefits for the youngest beneficiaries.

DAFs may be used to enhance existing philanthropic strategies.

Martin M. Shenkman and Joy Matak discuss how to assess a trust’s exposure to state taxes.

Charles A. Redd discusses the Uniform Trust Code’s framework that allows interested parties who can’t participate in trust transactions to have their concerns addressed.

David A. Handler and Alison E. Lothes highlight the most important tax 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.

Courts must apply a new formula-based system.