Risks include reputation management, personal threat assessments and emergency preparedness for natural disasters.

A sample letter of explanation to a trustee about an underfunded policy.

Potential pitfalls and drafting guidelines.

Motivate and inspire the next generation.

A value proposition worth considering.

A roundup of significant court cases.

How does the court weigh evidence on valuation discounts?

Guidelines for unravelling a taxing circumstance.

The SECURE Act eliminated stretch treatment for all inherited IRAs other than by eligible designated beneficiaries—a group which includes those that are disabled or chronically ill.

There are benefits, but beware of complexities and potential pitfalls.