Charles A. Redd examines litigation in recent years that’s exposed a possible exception to the widely held belief that exercising a power of appointment isn’t a fiduciary act.
Sara Barba highlights proposed provisions for fiscal year 2024 that donors should be aware of.
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.
By making an IRC Section 645 election, clients can treat certain trusts as part of their estate.
Clients don’t need to be billionaires to realize the benefits of giving assets such as S corporation shares to their favorite causes.
The recent Tax Court decision is favorable to taxpayers with certain interests in foreign corporations.
