Planning in the era (or generation) of a mature regime.

Martin M. Shenkman and Joy Matak suggest that advisors identify specific categories or particular clients who might consider preemptive planning before further changes are made.

Al W. King III discusses the differences in institutional risk as they pertain to banks, investment firms and trust institutions.

Christopher P. Woehrle describes how abusive charitable remainder annuity trusts continue to be sold.

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.

There are dozens of other variables.

A recent J.P. Morgan Wealth Management white paper provides tips on how to navigate them.